What's the IRS requirement for T&E restaurant receipt reporting? We collect first initial, last name; restaurant name; and business purpose. Does the IRS require names, or is the number of attendees sufficient?


The IRS does not require the names of the people in attendance, according to IRS Information Reporting Specialist Mrs. Kerns (#1002856258). But most companies follow the same best practice as yours and require anyone being reimbursed for a meal to include first initial and last name of each person covered by the receipt and the general business purpose of the meeting. That helps your organization keep track internally and determine where to look for other information in case of an audit.

Under IRS guidelines for meals, each receipt should include the name and location of the restaurant, the number of people served, the date and the amount of the expense.

You can find more on the IRS website at Publication 463, under the heading “Recordkeeping,” in the section titled “How to Prove Expenses.”

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