https://www.keepertax.com/posts/irs-audit-no-receipts
What to do if you don't have receipts
Facing an IRS tax audit with missing receipts? The IRS often allows self-employed taxpayers to substantiate expenses throgh other means
The IRS will only require that you provide evidence that you claimed valid business expense deductions during the audit process. Therefore, if you have lost your receipts, you only be required to recreate a history of your business expenses at that time.
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