What the IRS tool accepts
According to the IRS's official explainer on the Document Upload Tool, checked in September 2026, the tool accepts JPEG, PNG and PDF files, with up to 40 files per submission and up to 15 MB per file. Photos are accepted, but each photo is one file and one page.
A PDF can hold many photos in a logical order. Grouping receipts by topic saves file slots and helps the reviewer see everything for one item together.
Make the photos read like documents
Choose Letter pages so your receipts look like normal US paperwork, or keep the photo's own size if you prefer. A small margin gives a cleaner look. The tool respects the camera's orientation, so upright photos stay upright.
If your photos are tilted or shadowed, try “Scan to PDF” instead: you drag the four corners to straighten the page and can use a black-and-white filter so amounts stand out.
Check the size and readability
Phone photos are large, and the PDF weighs roughly as much as the photos together. If it goes over 15 MB, run it through “Compress PDF” with a target just below the limit. Zoom in on amounts, dates and vendor names before you upload.
It's 100% free with no sign-up. The PDF is built in your browser, so your receipts never leave your device.
Common mistakes
Blurry pictures, glare on thermal paper and cut-off totals are the usual problems. Another is using special characters in file names, which the IRS warns can cause upload errors; use names like 2025-mileage-receipts.pdf. If an upload fails, check the format, the size and the name, then try again.