PDF, JPG, PNG, and HEIC, up to 5MB per document. Phone photos of paper receipts are fine as long as the text is legible.
Accepted formats: PDF, JPG, PNG, HEIC. Maximum 5MB per document.
A phone photo is perfectly acceptable documentation — the IRS has never required originals on paper. What matters is that the image is legible and shows the details that make a receipt valid: provider name, patient, date of service, description of the service, and the amount you paid.
If a photo comes out over 5MB, most phones will re-save a smaller version if you crop it slightly. For multi-page bills and Explanation of Benefits statements, a single PDF keeps the pages together.