Yes! The IRS requires that all HRA purchases be verified as eligible expenses. Sometimes purchases are automatically verified when you use your card. Other times you will need to provide an itemized receipt or other supporting documentation to comply with IRS guidelines. Therefore, always hold on to your receipts in case further documentation is requested.
Receipts must contain the date of service, name and address of service provider/merchant, description of the service or expense provided, amount charged, and name of person receiving care or service.
Non-itemized cash register tapes, credit card receipts, and cancelled checks alone unfortunately do not provide proper substantiation.