Substantiation: Does your washing machine issue receipts?
If you can justify the deduction of clothing expenses on the basis of the foregoing information, you still have to be able to provide evidence that the expenses were in fact incurred. You must be able to substantiate your claim.
You will find the substantiation rules for work related sec
8-1 deduction in div 900.If you wish to look more closely at these provisions you can do so now... Substantiation of
Expenses: no receipts = no deductionIf your claim for laundering of deductible clothing is
not more than $150, you do not have to keep written evidence. Note: Laundering does not include dry cleaning.However you should be able to show how you worked out the amount claimed for example you might set out your claim like this...
Number of washes per week - 40-minute cycle =hours washing machine used at 5 cents per hour
Electric clothes drier number of hours per week = hours drier used = at 24.6 cents per hour
Ironing - number of hours per week = hours iron used at 10.3 cents per hour
Detergent attributable to washes per week = amount of detergent
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