Mileage and Expense Log 2021
Substantiation for Travel, Lodging, and Meals
Special rules apply for substantiation of expenses for travel, lodging, and meals. You must maintain records that include:
- The amount of the expense.
- The time and place of travel.
- The business purpose of the expense.
- The business relationship between you and persons entertained.
Note: For self-employed individuals, per diem rates for meals (standard meal allowance) may be used as a standard deduction in place of actual receipts. Actual receipts must be used for lodging.
Traveling exceptions. Documentary evidence is not needed if any of the following conditions apply.
- The expense, other than lodging, is less than $75.
- You have a transportation expense for which a receipt is not readily available.