Substantiation of Business Expenses

While practitioners and taxpayers alike frequently focus on the substantive rules regarding the deductibility of an expense, an otherwise deductible amount may be disallowed if it is not properly substantiated. Adequate substantiation is by its nature dependent upon the facts and circumstances of each case. In this course, we will review the basic rules of substantiation and look at the facts presented in several recent cases to gain insight into the level of substantiation necessary to support various types of business expenses.

Learning Objectives

After completing this course you will be able to:

• Identify the types of records necessary to support a business deduction
• Recognize the various methods of substantiation available
• Indicate when corroborating evidence is necessary to substantiate a deduction
• Define the substantiation requirements for various specific types of expenses

Duration: 100 minutes
Who Should Attend: All tax practitioners advising individual and business clients
Course Level: Intermediate
Prerequisite: None
Advance Preparation: None
Delivery Method: Self Study - Internet Based
NASBA: 116347
IRS CE: UBWMF-T-00352-25-S
CTEC: 6209-CE-00264
Expiration: In accordance with NASBA standards, access to this course will terminate one year from the date of purchase. Incomplete courses will no longer be accessible beyond the one year deadline.

Last Modified: 10/9/2025