Schedule E cash expenses?

[Josh Smith]

Hi,

I find myself paying several (good) workers in cash and they won’t give me any receipts or won’t take a check. Many of them don’t speak English very well and are simple folks. Example gardner, handyman, cleaning folks. Should one include these cash expenses in their Schedule E..? What explanation can one give in case they get audited? I am talking about <$1000 expenses a year.