Do I need the long detailed receipt from a restaurant or can I use the short summary with the total amount as documentation?

Itemized receipts are required for the actual substantiation of business and travel meals. For meals, oftentimes you will need two (2) receipts to show all of the necessary information. One receipt will show what was purchased, and the second receipt will show how you paid.

An itemized meal receipt should have the name of the establishment, the date of service, the items purchased, the amount paid for each item, and the tax. If the tip is not included in the total it should be written on the receipt. A credit card charge slip does not suffice because it lacks the needed details such as number of people and any alcohol that needs to be coded to 8450. 

If an individual hosts others at a business meal, the individual must document each attendee’s name (if fewer than five guests; otherwise list total number of guests).