Missing Receipt Declaration: What It Is, How to Write One & Free Template
You bought lunch with a client three weeks ago. You paid for parking at a conference last month. You picked up office supplies on the way to a meeting. In each case, you had a receipt — and in each case, it's gone. Maybe it faded, maybe it fell out of your pocket, maybe you accidentally tossed it with the coffee cup. The reason doesn't matter. What matters is that you need to account for the expense and you have no receipt to show for it.
This is where a missing receipt declaration comes in. It's a simple, signed written statement that substitutes for a lost receipt — and when done correctly, it's accepted by employers, accountants, and even the IRS. In this guide, we'll cover exactly what a missing receipt declaration is, when you need one, how to write one that actually holds up, and give you a free PDF template to download.
What Is a Missing Receipt Declaration?
A missing receipt declaration (sometimes called a missing receipt affidavit or lost receipt form) is a signed written statement that serves as a substitute for a lost, damaged, or unavailable receipt. It's a formal acknowledgment that a purchase was made, along with the key details of the transaction, submitted when the original receipt cannot be produced.
Think of it as a sworn substitute. You're telling your employer, your accountant, or the IRS: "I made this purchase, here are the details, and here's why I can't provide the original receipt." It doesn't carry the same weight as an actual receipt, but when paired with corroborating evidence — a bank statement, a calendar entry, an email confirmation — it's usually enough to substantiate the expense.
"A missing receipt declaration isn't a loophole — it's a last resort," says Kellan A. Pilot, a certified accountant with 16 years of experience. "It works because it puts your name and signature on a specific claim. That accountability is what gives it credibility."
A complete missing receipt declaration should include these key elements:
- Date of the original purchase
- Name and location of the vendor or merchant
- Amount spent (as accurately as possible)
- Description of goods or services purchased
- Business purpose of the expense
- Payment method used (credit card, cash, debit, etc.)
- Reason the original receipt is unavailable
- Your signature and the date you signed the declaration
When Do You Need a Missing Receipt Declaration?
Missing receipt declarations aren't just for tax season. They come up in a surprisingly wide range of situations — any time you need to document an expense but can't produce the original receipt. Here are the most common scenarios:
| Scenario | Declaration Accepted? | Notes |
|---|---|---|
| Employee expense report | Yes — most companies accept them | Usually requires manager approval; some companies have their own form |
| IRS audit substantiation | Yes — with corroborating evidence | Bank statements or calendar entries strengthen your case significantly |
| Self-employed tax deductions | Yes — as part of your records | Keep it with your tax file; pair with credit card statements |
| Insurance reimbursement claim | Sometimes | Depends on the insurer; medical and property claims often need more documentation |
| Warranty or guarantee claim | Rarely | Most manufacturers require the original receipt or proof of purchase from the retailer |
| Accounting and bookkeeping | Yes — standard practice | Accountants use these regularly to close out unreceipted expenses |
| Grant or funding compliance | Varies | Government grants often have stricter documentation requirements |
The bottom line: if you're filing an expense report at work or substantiating a deduction on your taxes, a missing receipt declaration is widely accepted. For insurance and warranty claims, check with the specific company first — their requirements tend to be stricter.
IRS Rules on Missing Receipts
Let's get the big question out of the way: will the IRS accept a missing receipt declaration? The short answer is yes — but with conditions. The IRS cares about substantiation, and while an original receipt is the cleanest form of it, the tax code doesn't require you to have the physical receipt for every single expense.
Here's what the IRS actually says, per their recordkeeping guidelines:
- The $75 rule: For business expenses under $75 (except lodging), you don't need a receipt at all — but you do need a contemporaneous log or record of the expense
- For expenses of $75 or more, you need documentary evidence — a receipt, invoice, or equivalent
- If the original documentation is lost, the IRS will accept "adequate records" that reconstruct the expense — this is where a missing receipt declaration fits
- Digital records, including scanned receipts and electronic statements, carry the same weight as originals
The IRS's burden of proof page makes it clear: the taxpayer bears the responsibility of proving deductions. A missing receipt declaration, combined with a credit card statement or bank record, meets that standard in most cases.
There's also the Cohan Rule — a legal precedent from a 1930 court case that allows taxpayers to estimate deductible expenses when exact records are unavailable, as long as they can demonstrate the expenses were actually incurred. It's not a free pass, but it does mean the IRS recognizes that perfect records aren't always possible.
"The IRS doesn't expect perfection — they expect a good-faith effort," says Kellan A. Pilot. "A missing receipt declaration shows that effort. You're saying: here's what I spent, here's why, and here's my best recollection of the details. Pair that with a bank statement and you're in solid shape for most routine expenses."
For a deeper dive into how receipts serve as proof of purchase — including IRS retention periods and the Cohan Rule — see our full guide.
How to Write a Missing Receipt Declaration
Writing a missing receipt declaration is straightforward, but the details matter. A vague, sloppy declaration won't hold up under scrutiny — whether that scrutiny comes from your company's finance team or an IRS auditor. Here's how to do it right, step by step.
Step 1: Start with your identifying information. Include your full name, job title (if it's for an employer), employee ID or taxpayer ID as applicable, and the date you're writing the declaration.
Step 2: State the transaction details. This is the core of the declaration. Include the date of the purchase, the vendor name and location, the exact or estimated amount, a description of what was purchased, and the business purpose.
Step 3: Specify the payment method. Note whether you paid by company credit card, personal credit card, cash, debit, or check. If you can reference a statement showing the charge, mention that.
Step 4: Explain why the receipt is unavailable. Be honest and specific: "Receipt was lost," "Thermal receipt faded and is no longer legible," "Vendor did not provide a receipt," or "Receipt was accidentally discarded." Don't over-explain — a sentence is enough.
Step 5: Attach corroborating evidence. Reference or attach any supporting documents: a credit card statement showing the charge, a calendar entry for the meeting, an email confirmation, or a screenshot of an online order.
Step 6: Sign and date the declaration. Your signature affirms that the information is true and accurate to the best of your knowledge. If your company requires a manager or supervisor co-signature, leave space for that as well.
Here's an example of what a completed declaration looks like:
"I, [Your Name], declare that on [Date], I made a purchase at [Vendor Name], located at [Vendor Address], in the amount of $[Amount]. The purchase consisted of [Description of Items/Services] for the business purpose of [Business Purpose]. Payment was made by [Payment Method]. The original receipt is unavailable because [Reason]. I attest that the above information is true and accurate to the best of my knowledge. Signed: [Signature] Date: [Date of Declaration]"
Keep the tone professional and factual. This isn't a creative writing exercise — it's a financial document. Stick to the facts, be as precise as possible on amounts and dates, and sign it.
Missing Receipt Declaration Template (Free PDF)
We've created a free, ready-to-use missing receipt declaration template that includes all the fields described above. Download it, fill it out, and attach it to your expense report or tax records.
The template includes the following fields:
- Declarant's full name and contact information
- Date of original purchase
- Vendor/merchant name and address
- Amount of purchase
- Description of goods or services
- Business purpose of the expense
- Payment method
- Reason the receipt is unavailable
- Corroborating evidence attached (yes/no and description)
- Signature line and date
- Supervisor/approver signature line (optional)
Download the free Missing Receipt Declaration PDF
Need to create actual receipts for your business? Use our receipt generator or receipt creator to produce professional, itemized receipts instantly.
Common Mistakes to Avoid
A missing receipt declaration is only useful if it's done properly. Here are the mistakes that get declarations rejected — and how to avoid them:
| Mistake | Why It Matters | How to Fix It |
|---|---|---|
| Vague description of purchase | Finance teams and the IRS need specifics to classify the expense | Write "4 reams of copy paper and 2 boxes of pens" instead of "office supplies" |
| Missing or approximate date | A declaration without a date can't be matched to a billing cycle or statement | Check your bank statement or calendar to pin down the exact date |
| No signature | An unsigned declaration has no legal weight — it's just a note | Always sign and date the declaration by hand or with a verified digital signature |
| Forgetting the business purpose | The IRS requires a business purpose for every deductible expense | Add one sentence: "Client lunch to discuss Q3 marketing strategy" |
| Not attaching corroborating evidence | A standalone declaration is weaker than one backed by a bank statement | Attach a credit card statement, calendar screenshot, or email confirmation |
| Using round numbers for everything | Amounts like "$50.00" or "$100.00" look estimated and raise flags | Use the exact amount from your bank statement (e.g., "$47.83") |
| Submitting weeks or months late | The longer you wait, the less credible your recollection appears | Submit declarations as soon as you realize the receipt is missing |
"The number one reason I see declarations rejected is vagueness," says Kellan A. Pilot. "If your declaration says 'bought stuff at the store' with no date and a round number, you're asking whoever reviews it to just trust you — and that's not how expense documentation works."
Tips for Avoiding Missing Receipts in the Future
The best missing receipt declaration is the one you never have to write. Here's how to stop losing receipts in the first place:
- Opt for digital receipts whenever a retailer offers them — they're stored in your email and can't fade or get lost
- Photograph every paper receipt the day you get it — use your phone camera or a scanning app like Adobe Scan or Genius Scan
- Set up a dedicated email folder or label for receipt emails so they're easy to find at tax time
- Use cloud storage (Google Drive, Dropbox, iCloud) to back up receipt photos automatically
- If you travel for work, snap receipt photos before you leave the restaurant, hotel, or taxi
- Use an expense tracking app like Expensify, Concur, or Dext that captures and categorizes receipts in real time
- Keep a small envelope in your bag or car for paper receipts you haven't photographed yet
- Review and clear out your receipt backlog weekly — don't let them pile up
For businesses, consider sending customers email receipts as a default. It's better for the customer (no paper to lose) and better for you (automatic digital record). You can also explore our receipt templates to create professional receipts that include all the information needed for easy record-keeping.
