What happens if I can't find receipts for deductions I claimed?

Missing receipts is common and doesn't automatically mean you'll lose the deduction. The IRS follows the 'Cohan rule' (from a 1930 court case involving entertainer George M. Cohan), which allows taxpayers to estimate deductions if they can show the expense was incurred but cannot produce exact documentation. However, this rule has limits and doesn't apply to certain deductions (like charitable contributions over $250, which require written acknowledgment). Alternative documentation you can use: bank and credit card statements showing the transaction, canceled checks, vendor invoices or statements, appointment calendars and logs, digital payment records (PayPal, Venmo, Zelle), email confirmations of purchases, and testimony from witnesses. For business expenses, you can request duplicate receipts from vendors. For medical expenses, request statements from providers and insurance companies. The key is showing a pattern of legitimate expenses. If you cannot substantiate a deduction at all, the IRS will disallow it and you'll owe additional tax plus potential accuracy penalties. Going forward, photograph receipts immediately using a receipt tracking app.