Printable checklist

Receipts and records to keep

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What proof the IRS expects, how fast to record it, and how long to keep it.

The rules

  • You must prove expenses. "You can't deduct amounts that you approximate or estimate."
  • Record expenses at or near the time. A weekly log counts as timely.
  • Receipts are required for all lodging and for any other expense of $75 or more. Below $75, a log entry with the amount, date, place, and business purpose is enough (Pub 463 ch. 5).
  • Keep records generally 3 years from filing; 6 years if income was underreported by more than 25%; 7 years for bad-debt or worthless-securities claims (Pub 583).

Travel contracts

  • Home lease or mortgage statements, plus utilities during assignments
  • Rent paid by bank transfer, not cash. If renting from family, a written lease at fair rent.
  • Driver's license, voter registration, and vehicle registration at your tax-home address
  • Visits-home evidence: fuel receipts, boarding passes
  • Each contract and every extension (with the date agreed), plus the stipend breakdown
  • W-2s (check box 12 code L and code TT), 1099s, and your own 1099 income ledger

1099 side work

  • Separate bank account and card for the 1099 business
  • Receipts or invoices: licenses, CEUs, certifications, insurance, software, equipment
  • Phone/internet business-use calculation
  • 1099-NEC/1099-K forms, plus your own income ledger
  • Contemporaneous mileage log: date, start/end location, business purpose, miles
  • Home office: a floor sketch, measurements, and photos showing exclusive use

Sources: Pub 463 (2025), ch. 5; Pub 583 (Rev. Dec 2024), Table 3

Related guides: Recordkeeping guide · Mileage guide

Research, not tax advice. Confirm with a CPA or EA before filing.