What is written evidence for substantiation purposes?

The tax law says that to deduct a ‘work expense’ it must qualify as a deduction under some provision in the tax law.  In addition, you need to ‘substantiate’ the expense by obtaining ‘written evidence’ of the expense.

This article discusses what is meant by written evidence and some exceptions to the general rule that you must have this written evidence to claim a tax deduction for the expense.

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