Chapter 5 Recordkeeping If you deduct travel, entertainment, business gift, or localtransportation expenses, you must be able to prove (substantiate)certain elements of expense. This chapter discusses the records youneed to keep to prove these expenses. Files: If you keep timely and accurate records, you will have support toshow the IRS if your tax return is ever examined. You will also haveproof of expenses that your employer may require if you are reimbursedunder an accountable plan. These plans are discussed in chapter 6under Reimbursements. How To Prove Expenses