IRS accepts receipt images as valid tax records provided the receipt scans meet the following criteria: (1) Receipt scans must be identical to their original versions. (2) Each receipt image must be clearly legible and readable. (3) In the case of an IRS audit, you must be able to produce hard copies of the scanned receipts. (4) Scanned documents must be stored in a secure place. See “Rev. Proc. 97-22 (Recordkeeping – Electronic Storage System),” IRS.gov. Shoeboxed fulfills all the requirements for creating an IRS-accepted digital archive of receipts.