In fact, the IRS has not required a taxpayer to keep the actual, original, paper, “hard copy” version of a receipt or other tax-related paper documentation item since 1997. As a result, you can store images of receipts and other paper documentation in electronic form instead of in paper form. If you’re so inclined to read all the details, IRS Bulletin No. 1997-13, dated March 31, 1997, outlines the requirements of electronic storage systems starting on page 9: http://ftp.irs.gov/pub/irs-irbs/irb97-13.pdf
