IRS does not require a receipt for reimbursement of travel by bus, subway, other modes of mass transit, taxi, or network transportation driver if the expense is less than $75; however, supporting documentation must itemize the date and the fare charged for each trip. Incidental expenses equal to or above $75 must be supported by itemized receipts for both local and state-appropriated funds.   

Receipts are not required for incidental expenses unless an individual expense is $75 or over. However, travelers should always ask for a receipt for incidental expenses and provide it as documentation with the Concur Expense Report when provided by the vendor. University guests and contractors must provide itemized receipts for all public transportation expenses. 

Receipt Requirements. The receipt must include the name of the commercial transportation company, the name of the employee, the starting and ending dates/time of the travel, the mode of transportation, an itemization of expenses incurred, and proof of payment.