---
title: "Itemized receipt"
description: "An itemized receipt lists every charge on its own line. What the IRS expects on hotel and meal receipts, when you need one and what to do if you lose it."
canonical: https://engine.com/glossary/itemized-receipt
updated: 2026-11-02
author: "Engine Editorial"
---

# Itemized receipt

An itemized receipt is a receipt that lists each charge in a transaction separately, such as items, taxes and tips, instead of showing only the total.

Also called: itemized bill, folio

Not to be confused with: a card slip or statement that shows only the total.

Updated November 2, 2026 by Engine Editorial

## What is an itemized receipt?

An itemized receipt breaks a purchase into its individual charges. This cheat sheet covers how to think about one and what to check on a hotel folio. The detail is further down.

### How to think about it

- **Line by line, not just a total.** Entrees, drinks, taxes and tips each get their own line, so you can see exactly what was bought.
- **Lodging has no $75 floor.** Under IRS rules, a lodging expense generally needs documentary evidence at any amount, unless it's covered by a per diem under an accountable plan. Most other expenses need it at $75 or more.
- **The hotel version is the folio.** Most hotels hand over or email an itemized folio at checkout.
- **A statement isn't a substitute.** A bank or card statement may not include the detail of what was bought.

### What to check on a hotel folio

- **It's your stay.** Confirm your name, stay dates and folio or invoice number.
- **Each row adds up.** Every row should have a transaction date, a description like "Room Charge" or "Valet Parking" and an amount.
- **No duplicates.** Look for repeated charges, like a minibar item billed twice, while the hotel can still refund it.
- **Personal items are flagged.** Room service and minibar snacks are often not reimbursable, so separate them before you file.

## What the IRS expects a receipt to show

| Receipt | It must show | Also note |
| --- | --- | --- |
| Hotel | The hotel's name and location, the dates of the stay, and separate amounts for lodging, meals and phone calls | Lodging needs a receipt at any amount, unless covered by a per diem |
| Restaurant | The restaurant's name and location, the number of people served, and the date and amount | Charges for anything other than food and drinks must be shown |
| Any other expense | The amount, date, place and essential character of the expense | Generally not required under $75 |

## How it works on Engine

When a hotel is booked on Engine, the folio is delivered to the reservation after checkout and is available in the account without follow-up. With [Direct Bill](https://engine.com/features/direct-bill), Engine pays eligible hotels and bills the company in arrears on one consolidated invoice, with booking data and company cost fields carried through for reconciliation.

## Stop chasing hotel folios

With Engine Direct Bill, Engine pays eligible hotels and bills your company on one consolidated invoice, so travelers never front the room charge. Free to use.

[Get started](https://engine.com/sign-up)

## Questions

### How do you get an itemized receipt from a hotel?

Most hotels provide the folio at checkout, printed or by email. If you don't get one, ask at the front desk before leaving, or call or email the hotel afterward.

### What if you lose an itemized receipt?

Contact the hotel's front desk or billing department with your name, stay dates and confirmation number, and most can resend the folio. If they can't, a card statement with an explanatory note may be the fallback, but many companies require the itemized receipt.

### Why do expense reports need itemized receipts?

An itemized receipt shows each charge instead of a total, which lets finance verify purchases, flag non-reimbursable items and check them against policy.

### Do I need an itemized receipt if my company pays a per diem?

For meals and lodging covered by a per diem under an accountable plan, the IRS doesn't require documentary evidence of the amount. You still need to show the time, place and business purpose of the trip.

## Go deeper

- [Itemized receipts, the full guide](https://engine.com/blog/itemized-receipt)
- [Expense receipts and valid proof of purchase](https://engine.com/blog/expense-receipts)
- [Expense report](https://engine.com/glossary/expense-report)
- [Hotel billback](https://engine.com/glossary/hotel-billback)

## Sources

1. Engine, "Itemized receipts: A guide for travel managers and employees," https://engine.com/blog/itemized-receipt, accessed November 2, 2026.
2. Engine, "Expense receipts: What are valid proofs of purchase?," https://engine.com/blog/expense-receipts, accessed November 2, 2026.
3. Internal Revenue Service, "Publication 463 (2025), Travel, Gift, and Car Expenses," https://www.irs.gov/publications/p463, accessed November 2, 2026.
4. Engine, "Business Travel Expense Report Template (Free)," https://engine.com/templates/business-travel-expense-report-template, accessed November 2, 2026.
5. Engine, "Direct Bill for Company Hotel Travel," https://engine.com/features/direct-bill, accessed November 2, 2026.