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IRS Publication 463 list recordkeeping established by the IRS.  Truck drivers with deductible travel, entertainment, gift, or transportation expenses, must be able to prove (substantiate) certain elements of the trucking-related tax write-offs. They must use adequate recordkeeping techniques.

If truckers maintain timely and accurate records, then they will have support to show the IRS if their tax return is ever examined via an IRS audit.

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