What documents do I need to file my tax return?

Start with the basics

• Social Security numbers or ITINs for you, your spouse, and every dependent. Names must match the Social Security card exactly.
• Dates of birth for everyone on the return.
• Last year's tax return. This is the most useful single document you can hand a preparer. It carries forward losses, credits, depreciation schedules, basis, and state details.
• Bank routing and account number for direct deposit or payment.
• Your Identity Protection PIN, if the IRS issued you one. Without it the return will reject.
• Any IRS letters received during the year, including ones you think are unimportant.

Income documents

Most arrive between late January and mid-March. Some arrive later, which is its own problem, covered below.

Employment and retirement

• W-2 from each employer.
• 1099-R for pensions, annuities, IRA distributions, and rollovers.
• SSA-1099 for Social Security benefits.
• 1099-G for unemployment compensation and state tax refunds.
• W-2G for gambling winnings.

Self-employment and business

• 1099-NEC for nonemployee compensation, and 1099-MISC for rents, royalties, and other payments.
• 1099-K from payment apps and card processors.
• Your own income records. Not every dollar generates a form, and all of it is reportable.
• Expense records, mileage log, asset purchases, and year-end books.
• Schedule K-1 from any partnership, S corporation, estate, or trust.

Investments and property

• 1099-INT, 1099-DIV, and 1099-B or a consolidated broker statement.
• Cost basis records for anything sold, especially older holdings and inherited or gifted assets.
• Crypto transaction history, including exchanges, sales, and conversions.
• Closing statements for any real estate bought or sold, and 1099-S if issued.
• Rental income and expense records, plus the depreciation schedule from the prior return.

Deductions and adjustments

• 1098 for mortgage interest and points, plus real estate tax paid.
• 1098-E for student loan interest.
• 1098-T for tuition, plus records of what you actually paid and any scholarships.
• State and local income or sales tax paid, including estimated payments and any balance paid with last year's return.
• Charitable contributions. Receipts for cash gifts, and written acknowledgment from the organization for any single gift of $250 or more. Noncash donations need a record of what and what it was worth.
• Medical and dental expenses, if they may exceed the threshold: premiums you paid after tax, out-of-pocket costs, and medical mileage.
• IRA or HSA contributions, including 5498 forms and 1099-SA for HSA distributions.
• Educator expenses, if you teach.

Credits

• Childcare: the provider's name, address, and Taxpayer Identification Number, plus what you paid. Without the TIN the credit does not go through.
• 1095-A if anyone on the return had Marketplace health coverage. This one is not optional, and the return will not process correctly without it.
• Energy and home improvements: invoices and manufacturer certifications for qualifying equipment, plus records for solar or an electric vehicle purchase.
• Education: the 1098-T plus receipts for books and required materials.

Life changes that generate their own paperwork

Tell your preparer about these even if no form arrived:

• Married, divorced, separated, or widowed.
• A baby, an adoption, or a dependent who moved in or out.
• Moved to a different state, or worked in more than one.
• Bought, sold, or refinanced a home.
• Started or closed a business, or formed an entity.
• Rolled over or cashed out a retirement account.
• Received an inheritance, or a gift over the annual exclusion.
• Had debt forgiven or settled, which often generates a 1099-C.

What to do when a form never arrives

It happens every year. Options, roughly in order:

1. Ask the issuer. Most will reissue quickly, and many post them in an online portal you forgot about.
2. Pull an IRS transcript. Your wage and income transcript lists most of the information returns filed under your Social Security number. It is free through your IRS online account, or by filing Form 4506-T. Note that the current year's transcript is often not complete until well into the season.
3. Reconstruct from your own records. Bank and credit card statements, invoices, and payment app histories.
4. File an extension. If a K-1 or corrected 1099 is genuinely coming, waiting beats amending. See how extensions actually work, including the part about still paying on time.

What not to do is guess and file. An amended return costs more than an extension does.

How long to keep everything

• Three years is the general rule, matching the usual statute of limitations on assessment.
• Six years if you omitted more than 25 percent of your gross income.
• Seven years if you claimed a loss from worthless securities or a bad debt deduction.
• Indefinitely if you did not file, or filed a fraudulent return.
• Property records until the limitation period runs out for the year you dispose of the property. Basis records for a house you bought in 2004 matter in the year you sell it.
• Keep the returns themselves forever. They are small and they answer questions decades later.