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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.

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If payment is by...

Then the statement must show the..

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Check

Check number Amount Payee's name Date the check amount was posted to the account by the financial institution

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Electronic Funds Transfer

Amount transferred Payee's name Date the transfer was posted to the account by the financial institution

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Credit Card

Amount charged Payee's name Transaction date

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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.