I would think so. That's all I've got is my own record (same as your log book). Did both yards give you scale tickets or some form showing how much you had and what you got for it? I keep those as the yards here do not send 1099s.

The IRS can't expect you to prove what you DIDN'T get. They'll want to know what you DID get (receipts and deposits) and where it came from. Just because you claimed to be a painter doesn't mean you had any income as a painter. As long as you held yourself out as a painter (advertised).



HOWEVER - I am not a tax atty. My OPINION means nothing.