The short answer

Ask the seller for a duplicate first. A bank charge alone may show payment without explaining what you bought.

Calculator, coins, glasses, and a red pen on a lined notepad.
Illustrative stock photo · Photo: Tara Winstead / Pexels · Pexels License

Reconstruct, do not fabricate

  • Save the transaction date, seller, amount and payment reference.
  • Request an itemized duplicate invoice or receipt and attach the correspondence.
  • Write a clearly labeled reconstruction note identifying the rental purpose and any facts still uncertain.

The IRS lists payee, amount, date, payment evidence and purchase description among expense-supporting information. [1]

Example: “Replacement receipt requested; bank charge confirmed; materials detail pending.” Keep that item on the missing-document list until resolved. A reconstruction note is not a guarantee that a deduction will be accepted.

Sources

This article was generated by AI using the sources below. Editorial standards.

  1. What kind of records should I keep? — IRSSupports the attributed passage: The IRS lists payee, amount, date, payment evidence and purchase description among expense-supporting information. The practical workflow and labeled examples are the publication’s own applications, not source-reported cases. Source checked Sep 8, 2026.

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