I read somewhere that IRS considers each of the following items sufficient support of a bonafide medical expense deduction.
- A copy of a cancelled check from a bank website,
- A receipt from a merchant credit card machine,
- A bank statement showing a debit card payment, and
- A credit card statement showing a medical expense was charged on your credit card
Under what circumstances might IRS disallow a medical expense deduction supported by one of the items listed above, but allow the very same medical expense deduction supported by on of the following:
- The provider's visit summary report, which would include the provider's name, contact information, and id numbers, DOS, type(s) of service provided, corresponding CPT and diagnosis codes, individual amounts charged, and total amount paid, or
- The provider's annual billing statement, which would include the provider's name and contact information, DOS, corresponding CPT Codes, total amount charged on DOS, and all amounts and dates paid during the year.
