Recordkeeping Files: You must keep records as proof of any deduction claimed on your taxreturn. Generally, you should keep your records for 3 years from thedate of filing the tax return and claiming the deduction. If you are an employee who is reimbursed for expenses and you giveyour records and documentation to your employer, you do not have tokeep duplicate copies of this information. However, you should keepyour records for a 3-year period if: You claim deductions for expenses that are more than yourreimbursement, Your employer does not use adequate accounting procedures toverify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. Examples of records to keep.If any of the above cases apply to you, you must be able to provethat your expenses are deductible. You should keep adequate records orhave sufficient evidence that will support your expenses. Estimates orapproximations do not qualify as proof of an expense. Some examples ofwhat can be used to help prove your expenses are: Documents such as transcripts, course descriptions,catalogs, etc., showing periods of enrollment in educationalinstitutions, principal subjects studied, and descriptions ofeducational activity. Canceled checks and receipts to verify amounts you spent fortuition and books, meals and lodging while away from home overnightfor educational purposes, travel and transportation, and othereducational expenses. Statements from your employer explaining whether theeducation was necessary for you to keep your job, salary, or status;how the education helped maintain or improve skills needed in yourjob; how much educational expense reimbursement you received,identified by kind of expense; and the type of certificate andsubjects taught, if you are a teacher. Complete information about any scholarship or fellowshipgrants, including amounts you received during the year.