If you do not have a canceled check, you may be able to prove payment with certain financial account statements prepared by financial institutions. These include account statements prepared for the financial institution by a third party. These account statements must be highly legible. The following table lists acceptable account statements.
| If payment is by... | Then the statement must show the.. |
| Check |
|
| Electronic Funds Transfer |
|
| Credit Card |
|
 |
Proof of payment of an amount, by itself, does not establish that you are entitled to a tax deduction. You should also keep other documents, such as credit card sales slips and invoices, to show that you also incurred the cost. |
Information courtesy of the Internal Revenue Service.
