We’ve had several people asking us whether scanned, photographed or otherwise electronic receipts are legal and accepted by the IRS for tax purposes. We did some digging and found the answer to share with everyone.
The short answer is YES, electronic receipts are legal and accepted by the IRS for tax and audit purposes as long as they can be accessed reliably, in case of an audit, and are legible (irs.gov). A short list of acceptable electronic documents are scanned or photographed images of original receipts, credit card receipts, and credit card statements that show the amount, date of payment, and the vendor or merchant.
If you’re into legalese, the two articles dealing directly with the legality of electronic receipts for tax purposes are IRS Publication 552 and even more information about electronic receipts can be found starting on page 9 of IRS Revenue Procedure 97-22 (PDF).
Please note that we can not give out tax advice, so check with your tax agent or attorney.