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Department of Taxation and Finance

Checklists for acceptable proof of itemized deductions

What you need to reply quickly and completely to your letter using our Respond to Department Notice online service:

  • a digital copy—scanned or uploaded from your phone—of the documentation below, and
  • an Individual Online Services account. (Log in or create an account.) 

Please provide a copy of Schedule A from your federal income tax return for the tax year noted on the letter you received and copies of all documents in the checklists below that apply to the deductions you claimed.

Documentation  proving entitlement to medical expenses you claimed
You must provide all of the following
checkbox bills, receipts, canceled checks, and credit card receipts for your medical and dental expenses
checkbox image name of your health insurance company with statements indicating how much of your expenses the company paid or reimbursed
checkbox copies of receipts for transportation expenses essential to medical care, if applicable
checkbox mileage log, if claiming medical mileage, that includes all of the following:
  • record of your mileage or public transportation expenses with receipts
  • dates and locations of your appointments with a statement or receipt from your provider verifying the appointments
  • places you drove for medical purposes
  • medical purpose for your trips
You cannot claim the following under medical expenses
X  nutritional supplements
X employer-sponsored health insurance premiums, if the deduction was pre-tax
X gym dues or social activities such as swimming lessons, yoga, or dance classes
X flexible spending account reimbursements if contributions were on a pre-tax basis
X life insurance or supplemental policies
X cosmetic or elective surgery or dental work
X expenses that are not for you or your qualified dependents
X over the counter medication
Documentation proving entitlement to taxes you claimed
If you claimedthen provide
checkbox real property taxes,
  • a statement from your lender indicating the amount paid on your behalf, and
  • the tax bills, receipts, and canceled checks (if you paid the real property taxes yourself).
checkbox sales tax, an explanation of how you calculated your general sales tax deduction, including worksheets and receipts for all purchases.
Documentation for proving entitlement to interest you claimed
You must provideNotes
checkbox
  • a statement from your lender indicating the amount of interest and points that you paid, or
  • a statement showing the name and address of the individual holding the mortgage if you paid interest to an individual.
If you are renting a portion of your home and claiming taxes and interest, you cannot claim the same expense on both Schedule A and Schedule E.
checkbox canceled checks or online confirmation showing the payments you made.
checkbox if you have a co-borrower who is not your spouse:
  • verification of the amount of taxes and interest you paid, and
  • proof of those payments.
If you are renting a portion of your home, you must allocate your taxes and interest expenses between personal and rental use (Schedule A and Schedule E), using a reasonable method.

You cannot claim real estate taxes or mortgage interest unless you have an ownership interest in the home and are legally liable for these debts.

You can deduct interest on your main home and second home only.

Documentation for proving the gift amounts to charity you claimed
For donations by cash or check, you must provide all of the following
checkbox canceled checks, credit card statements, or bank statements showing all of the following:
  • the name of the qualified charity
  • the date of the contribution
  • the amount of the contribution
checkbox a written statement from the qualified charity containing all of the following:
  • your name and address
  • the date of the contribution
  • the amount of the contribution
  • the charity's or organization's employment identification number (EIN)
For noncash contributions and donated goods, you must provide all of the following
Checkbox image any Federal Form 8283 that you filed with the IRS
checkbox image receipts showing all of the following:
  • your name and address
  • the name and address of the qualified charity or organization
  • a detailed description of each donated item, including the Fair Market Value of each item at the time of the donation
You may not claim the following under gifts to charity
X any donation made to an individual
X political contributions
X payments to a homeowners' association
X value of your time and services
X subtraction of benefits received
X contributions or donations to foreign organizations

 

Documentation for proving casualty and theft losses
You must provide all of the following
checkbox fire, accident, insurance, or police reports
checkbox letter or other proof from your insurance company verifying your claim and the amount of any reimbursements
checkbox proof of cost or basis (insurance policy or receipts for proof of the value of the property damage)
checkbox Form 4684 to show how you computed the casualty loss claimed
checkbox Fair Market Value (appraisal) from immediately before and immediately after the loss 

Note: Replacement value cannot be used for Fair Market Value because the items lost are not in the same condition as their replacement.

Documentation for proving job expenses
You must provide all of the following
checkbox a letter from your employer that:
  • verifies the expenses you're claiming were necessary for your employment
  • includes the amounts of any reimbursements or allowances
checkbox a detailed explanation of the nature of each expense and how it relates to your employment
checkbox copies of itemized receipts or canceled checks that show items being purchased

Note: We will not accept credit card or bank statements without supporting itemized receipts.

checkbox if you're claiming mileage or travel expenses, a travel log for the year showing all of the following for each trip:
  • dates
  • starting and ending locations
  • total miles of each trip
  • business purpose
  • receipts for airfare and public transportation
  • itemized receipts for lodging
checkbox if you are claiming meals in the form of entertainment, a log detailing all of the following:
  • dates and locations with itemized receipts
  • business purpose and benefit
  • names and associations of business persons involved
checkbox if you are claiming business use of your home:
  • Form 8829 and documentation that supports the basis of your calculations on the form
  • letter from your employer stating that a home office is necessary for your employment and office space is not available at their location

Note: You can claim a deduction for a home office only if you use that part of your home regularly and exclusively as your principal place of business. You cannot claim a home office for occasional or incidental use. The regular and exclusive use must be for the convenience of your employer and not just appropriate and helpful in your job.

You may not claim the following under job expenses
X clothing that can be incorporated into normal every-day wear
X dry cleaning or laundering for clothing that can be incorporated into normal every-day wear
X commuting expenses from your home to your regular place of business
X meal expenses, unless you are traveling away from home on business and it is necessary for you to stop for substantial sleep or rest to properly perform your duties
X per diem for lodging (You must provide actual receipts with proof of payment.)
X home repairs
X homeowner's fees

Send us documentation to support your claims.

Examples of miscellaneous deductions include gambling losses, investment fees, and attorney fees.

Documentation for proving college tuition payments
You must provide all of the following
checkbox a copy of federal form 1098-T
checkbox copies of tuition bills with canceled checks and receipts
You cannot claim the following under the college tuition itemized deduction
X graduate expenses
X fees for room and board, books, supplies, or other nonacademic fees
Note: You are not eligible for this deduction if grants or scholarships (or grants and scholarships) are more than the cost of tuition.
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