{
  "status": "supplementary worksheet, not an official form",
  "disclaimer": "Supplementary worksheet: check your regulator's own form. A worksheet, not an official form; use your regulator's / carrier's / insurer's own form where one is required.",
  "format": "csv",
  "columns": [
    {
      "column": "Expense record",
      "kind": "acceptance",
      "reference": 0,
      "source": "https://www.irs.gov/publications/p463",
      "basis": "Adequate records: an account book, diary, log or statement of expense plus documentary evidence such as receipts. Receipts are generally required for lodging and for any other expense of $75 or more. A computer-prepared record counts. A record made close to the time of the expense is worth more than one prepared later. If records are lost for reasons beyond your control (fire, flood), you may reconstruct them. With incomplete records you must back the missing element with your own detailed statement plus supporting evidence. A dated file record would support the made-at-the-time point but the IRS does not name or approve any digital dating method. Fetched text covers the chapter as summarized; the Pub is long and I read only part of it."
    },
    {
      "column": "Receipt reference",
      "kind": "recipe",
      "reference": "steps",
      "source": "/for/expense-receipts.json",
      "basis": "[{\"id\":\"slot1\",\"type\":\"file-group\",\"label\":\"Receipts\"},{\"id\":\"receipt\",\"type\":\"get-receipt\",\"class_default\":\"free\"},{\"id\":\"save\",\"type\":\"save-and-share\"}]"
    },
    {
      "column": "Supporting record reference",
      "kind": "acceptance",
      "reference": 0,
      "source": "https://www.irs.gov/publications/p463",
      "basis": "Adequate records: an account book, diary, log or statement of expense plus documentary evidence such as receipts. Receipts are generally required for lodging and for any other expense of $75 or more. A computer-prepared record counts. A record made close to the time of the expense is worth more than one prepared later. If records are lost for reasons beyond your control (fire, flood), you may reconstruct them. With incomplete records you must back the missing element with your own detailed statement plus supporting evidence. A dated file record would support the made-at-the-time point but the IRS does not name or approve any digital dating method. Fetched text covers the chapter as summarized; the Pub is long and I read only part of it."
    }
  ]
}