<font face="Verdana, Arial, Helvetica, sans-serif" size="2">Originally posted by holland:
So... as an accountant do you think boarding passes are required for the IRS paper trail, or are the receipts sufficient? :-)</font>
The way I see it, the receipts are the most proper support for any expense deduction. Boarding passes might could be used in the absence of receipts, but that might get challenged. What is to prevent a double deduction by an unscrupulous tax payer if they could use both receipts and boarding passes?
The caveat to all this is that I have never personally addressed this with the IRS. As we all know, only two-thirds of IRS can be found in REASONABLE!!!