If records are incomplete, start by requesting duplicate invoices, downloading statements, checking supplier accounts, and reviewing calendars or other contemporaneous information. Identify what each document actually proves.

A reasonable reconstruction must be supported by available facts. It is not permission to create expenses or increase amounts until the expected refund appears. Certain expenses have stricter substantiation requirements that cannot be replaced by a general estimate.

Tell the preparer which records are original and which amounts were reconstructed, and explain the method used. If a disaster destroyed records, additional IRS guidance may help identify replacement sources. Build a better capture and backup process so the same problem does not repeat next year.

Your next steps

• Request duplicate documents from vendors and institutions.
• Document the reconstruction method and its limitations.
• Discuss unsupported items before the return is filed.

General education, not individualized tax or legal advice. Illustrations use stated assumptions and do not promise a refund or tax saving.