Header
Taxpayer name, taxpayer identification number and tax year, plus a box for a schedule number or exhibit.
15503
Supporting Documents for Certain Business Expenses Claimed on Form 1040, Schedule 1 (Explanation of Items)
- Agency
- IRS
- Revision
- Rev. 7-2023
- Fillable fields
- 18
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 15503: Supporting Documents for Business Expenses Claimed on Form 1040, Schedule 1
Form 15503 is an IRS request for information. The form says, "We need information to verify income adjustments claimed on your Form 1040, U.S. Individual Income Tax Return, Schedule 1, Additional Income and Adjustments to Income." It asks for records that support employee business expenses claimed on Form 2106, Employee Business Expenses.
The form explains that the Tax Cuts and Jobs Act of 2017 (TCJA) made eligibility changes to Form 2106 for tax years 2018 thru 2025. It lists four groups that can claim employee business expenses on Form 2106: an armed forces reservist, a qualified performing artist, a fee-basis state or local government official, and an employee with impairment related work expenses.
Page 1 lists what to send, with a table of requirements and records for each group. Page 2 is a short questionnaire that is returned with the reply. You can fill out Form 15503 free in your browser on this page and download the result without an account.
What's on Form 15503
What to send
A completed copy of the page 2 questionnaire, a copy of the Form 2106 filed with Form 1040, records for any other Form 2106 expenses, and the items listed for the employee category.
Requirements table
Four rows, one per employee category, each showing the requirements to qualify and the copies to provide.
Record notes
Notes on complete, organized and readable records referenced to Form 2106, and on vehicle expense records with odometer readings and a mileage and expense log.
Page 2 questionnaire
Questions 1 to 7: the category, reservist travel locations, dates and distances, government pay and fees, job description, performing arts employers and amounts, and the disability and its expenses.
How to fill out Form 15503
- 1
Enter the header
Enter the taxpayer name, taxpayer identification number and tax year at the top of page 2.
- 2
Check one category
On question 1, check one box: armed forces reservist, performing artist, fee-based government official or disabled employee.
- 3
Answer the questions for that category
Reservists list travel locations, dates and one-way distances (questions 2 and 3). Government officials answer 4a, 4b and 5. Performing artists list employers and amounts (6). Disabled employees describe the disability and expenses (7).
- 4
Gather copies of records
The form asks for copies of records such as receipts, cancelled checks or statements for each expense, organized and referenced to the expenses claimed on Form 2106.
- 5
Add vehicle records if claimed
For vehicle expenses, the form lists records of the costs, odometer readings for the beginning and end of the tax year, and a daily business mileage and expense log.
- 6
Send the reply
Return a copy of page 2 with the reply, together with a copy of the Form 2106 filed with Form 1040 and the records for the category.
Why fill Form 15503 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
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- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes and what to include
Return with the reply
Page 2 says to complete the information and return a copy of this page with your reply. The form itself prints no mailing address or deadline.
Copies of records
The form asks for copies of records such as receipts, cancelled checks or statements to verify that the expenses claimed were incurred and paid.
Meals
For meals, the form says the records should detail the business relationship.
Publications named
For records to keep and worksheet examples, the form points to Publication 529, Publication 463 and Publication 17.
Forms and publications
The form says to find tax forms and publications at IRS.gov/forms or by calling 800-TAX-FORM (800-829-3676).
Related forms
Who receives and completes Form 15503?
The form is written by the IRS to a taxpayer whose Form 1040, Schedule 1 adjustments it is verifying. The taxpayer completes the page 2 questionnaire and returns it with copies of records. The table on page 1 covers four employee categories.
Official sources and the blank
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Questions about Form 15503
Why does the IRS send Form 15503?
The form says the IRS needs information to verify income adjustments claimed on Form 1040, Schedule 1, and it asks for records of employee business expenses claimed on Form 2106.
Which groups does the form list for Form 2106?
An armed forces reservist, a qualified performing artist, a fee-basis state or local government official, and an employee with impairment related work expenses, for tax years 2018 thru 2025.
Does a performing artist send extra records?
The table says no additional information is needed for that category. The other items on the page 1 list, such as the questionnaire and the copy of Form 2106, still apply.
What vehicle records does the form ask for?
Records of gas, oil, tires, repairs, insurance, interest, tags, taxes, parking fees or tolls, odometer readings for the beginning and end of the tax year, and a daily business mileage and expense log.
Where is Form 15503 sent?
The form says to return a copy of page 2 with your reply. It prints no mailing address of its own.