Missing Receipt Affidavit
A missing receipt affidavit is a short signed statement you write when a business receipt is lost. The IRS does not publish a form for it. What counts is the detail: who you paid, the amount, the date, what you bought and the business reason, written as soon as you can and kept with other proof, like the card or bank statement line. Fill in the form below, then print it or save it as a PDF.
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Written from IRS sources for United States federal taxes. States and other countries have their own rules. General information, not tax advice.
Fill in your missing receipt affidavit
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Fill in your name, the date, the amount, who you paid, what you bought and the business reason first.
Read it over, then print it or choose Save as PDF in the print window. Sign it by hand.
Does the IRS accept a missing receipt affidavit?
The IRS does not publish a missing receipt form, and no statement makes a deduction certain. What Publication 463 describes is how to prove an expense when your records are incomplete: your own written statement with specific information about the expense, plus other evidence that supports it.
For the cost, date or place of an expense, that other evidence has to be direct, like a written statement from someone who was there, or documentary, like a paid bill or a card statement. So the statement is strongest kept with the card or bank statement line that shows the payment.
If the receipt was lost to a fire, flood or other event beyond your control, Publication 463 says you can prove the deduction by reconstructing your records.
What should a missing receipt form include?
The IRS list for business expense documents asks for the same things whether you have the receipt or not:
- Who you paid
- The amount
- Proof that you paid it
- The date
- What you bought, described well enough to show it was for the business
When should I write it?
As soon as you notice the receipt is gone. Publication 463 says a record made at or near the time of the expense is worth more than a statement prepared later, when memory is less exact. The statement this tool makes prints the date you wrote it.
When don't you need a receipt at all?
For travel, business meals, gifts and car expenses, Publication 463 says a receipt is not needed for an expense under $75, unless it is lodging, and not needed for a transportation expense when a receipt is not readily available.
You still need your own record of the amount, the date, the place and the business reason. The exception is about the slip of paper, not the record. For other purchases, like supplies or software, keep the receipt or another document that shows the five things above.
Sources: IRS Publication 463 (2025), Travel, Gift, and Car Expenses, chapter 5 (read October 30, 2026); IRS, What kind of records should I keep (read October 30, 2026).
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Questions people ask
Is a missing receipt affidavit an official IRS form?
No. The IRS has no form for it. It is your own signed written statement, which Publication 463 treats as one part of the proof when a record is incomplete. Keep it with other evidence, like the card statement.
Can I use a bank or card statement instead of a receipt?
A statement shows who you paid, the amount, the date and that you paid. It usually does not show what you bought or why. The IRS says a combination of documents may be needed, so add a note with what you bought and the business reason.
How long should I keep a missing receipt statement?
As long as the receipt it stands in for: generally 3 years after you file the return it supports, and longer in some cases. Our How Long to Keep Tax Records tool finds your date.
What if I lost a receipt for a business meal?
Write the statement as soon as you notice, with the restaurant, the date, the amount, the number of people, who you were with and the business reason, and keep it with the card statement line that shows the payment.
Can I ask the store for a copy of the receipt?
Yes, and it is often the best fix. Many stores can reprint a receipt from the card, the date and the amount, and online sellers keep order history. A copy from the seller is stronger evidence than your own statement.
What if my records were lost in a fire or flood?
Publication 463 says that if you cannot produce a receipt for reasons beyond your control, such as a fire, flood or other casualty, you can prove a deduction by reconstructing your records or expenses.
Do I need to sign the statement?
Signing and dating it shows when it was written and that it is yours. The IRS has no form for it, so what matters most is the detail and that it was written close to the time of the expense.
Can I use one statement for several lost receipts?
You can list several, but give each expense its own line with the payee, amount, date, what you bought and the business reason, so each one can be matched to its own payment.
Does the $75 rule mean I can skip receipts under $75?
Only for travel, meals, gifts and car expenses, never for lodging, and only the receipt itself. Your own record of the amount, date, place and business reason is still needed.