is the credit card trail not good enough?

I don't think so. You could go buy $1000 worth of gift cards to give to your family on a business credit card versus legitimate business expenses. The receipt shows what you bought, a credit card statement only shows the amount.

No, the CC company actually has line-item information for almost all purchases (fall-back transaction processing and really old terminals are likely excluded).

Theoretically you can get your hands on that information.

thanks

For amounts over $75, it is not.

https://www.irs.gov/pub/irs-drop/rr-03-106.pdf

that's strictly for reimbursing an employee for an expense.

Good catch. I’ve been audited before, so I err on the side of caution and keep as much documentation as reasonably possible to substantiate business expense claims. Electronic storage is cheap, and audits are unpleasant.

https://www.irs.gov/businesses/small-businesses-self-employe...

got it, makes sense, thanks

Thanks again for pointing out my mistake.