An itemized receipt must include the merchant or provider name, service received or item purchased, date of service and amount of expense. Cancelled checks, handwritten receipts, credit/debit card transaction receipts or previous balance receipts cannot be used to verify an expense. Receipts for dependent-care expenses must include a written statement from the provider stating that the dependent-care expense has been incurred, the amount of the expense and the tax ID number of the provider. If a receipt is not provided, please be sure to have your provider sign the front of the claim form.