Quick Answer
The IRS requires contemporaneous records showing date, business purpose, destination/area, and miles driven for each business trip — GPS shift-session logs with road-distance totals satisfy substantiation under accountable plans when purpose is linked.
Direct answer
The IRS requires contemporaneous records showing date, business purpose, destination/area, and miles driven for each business trip — GPS shift-session logs with road-distance totals satisfy substantiation under accountable plans when purpose is linked.
Publication 463 defines adequate records. Reconstruction at month-end fails examiner scrutiny.
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