Before filing taxes, you need documents that establish your identity, your income, your deductions and credits, and where to send or receive money. The core items are Social Security numbers for you, your spouse and dependents, every W-2 and 1099 you received, records of deductible expenses, and bank details for direct deposit. Gathering them first prevents the most common filing problem: filing and then discovering a form you missed. This article covers US federal filing in general terms.
Identity and basic information
Every return needs the basics:
- Social Security numbers or Individual Taxpayer Identification Numbers for you, your spouse and any dependents.
- Dates of birth and, for dependents, the details needed to confirm they qualify.
- Filing status information, such as marital status at the end of the year and who lived in your home.
- Your prior-year return. Software often asks for an amount from it, such as adjusted gross income, to verify your identity when you e-file.
- An Identity Protection PIN, if the IRS issued you one.
- Bank routing and account numbers for direct deposit of a refund or electronic payment of a balance.
- A photo ID, if a preparer asks for it.
Income documents
Income forms are the heart of the checklist. Payers send most of them early in the year, and the IRS receives a copy, so a mismatch between your return and what the IRS received can lead to a notice. Check the instructions for the current delivery dates.
| Form | What it reports | Who sends it |
|---|---|---|
| W-2 | Wages and tax withheld | Employers |
| 1099-NEC | Non-employee compensation such as freelance pay | Clients |
| 1099-K | Payments through payment platforms or card processors | Platforms |
| 1099-MISC | Rents, royalties, prizes and other income | Payers |
| 1099-INT | Interest | Banks |
| 1099-DIV | Dividends | Brokerages and funds |
| 1099-B | Sales of stocks and other investments | Brokerages |
| 1099-R | Pension, IRA and annuity distributions | Plan administrators |
| SSA-1099 | Social Security benefits | Social Security Administration |
| 1099-G | Unemployment compensation and state refunds | Government agencies |
Also gather records for income that may not produce a form, such as cash tips, small side jobs and rental income. All income is reportable whether or not a form arrives. Handling extra income is covered in how to file taxes with side income and a regular job.
Forms that arrive late
Brokerage forms and some partnership or trust forms often arrive in February or March. Before you file, list every form you received last year and confirm you have each one again. Filing early with missing forms can mean amending the return later.
Documents for deductions
If you plan to itemize, or you claim business expenses, gather support. Some adjustments to income need documents even if you take the standard deduction.
- Mortgage and property: Form 1098 for mortgage interest, and property tax bills.
- Taxes paid: records of state and local income tax or sales tax.
- Charitable gifts: receipts or acknowledgment letters, plus bank or card records.
- Medical expenses: bills, insurance statements and payment records. They matter only if your total clears the floor stated in the Schedule A instructions.
- Student loan interest: Form 1098-E.
- Education costs: Form 1098-T and records of qualified expenses.
- Retirement and health savings: contribution records and related forms.
Standard deduction versus itemizing explains how to choose between the two routes.
Documents for credits
Credits reduce tax directly, so the paperwork matters.
- Child and dependent care: the provider’s name, address and taxpayer identification number, plus the amount paid.
- Marketplace health coverage: Form 1095-A, needed to reconcile premium tax credits.
- Education credits: Form 1098-T and records of tuition and books.
- Energy-related credits: receipts and manufacturer certifications for qualifying purchases, where credits are available.
- Earned income and child-related credits: records showing a child’s residency and relationship.
Credit rules and eligibility change, so check the current year’s instructions for amounts and requirements.
Business and self-employment records
If you have self-employment income, add:
- Total income by source, including invoices and platform records.
- Expense records such as receipts, statements and subscription bills.
- A mileage log showing date, miles and purpose.
- Home office measurements, if you claim that deduction.
- Records of estimated tax payments.
- Equipment purchase receipts and dates.
Which tax write-offs matter if you have side income explains which expenses tend to count.
Paperwork people forget
A few items slip through every year: a form from a short-lived job, interest from an account you barely use, a state tax refund form if you itemized the year before, and statements for health savings accounts. Last year’s return is the best prompt, because it shows every source you reported. Also think about what changed this year: a move, a marriage, a child, a new account or a sale of property each tends to bring its own paperwork, and each is worth a line on your checklist.
A way to gather everything
- Pull last year’s return and use it as a checklist.
- List every employer, bank, brokerage and payer that sent you a form last year.
- Pick a date, such as mid-February, after which you expect most forms to have arrived.
- Log in to each account and download forms that are available online.
- Collect receipts and statements for deductions.
- Compare what you have with your list and chase anything missing.
- File only when you have all expected forms, or request an extension of time to file if you need more time. An extension to file is not an extension to pay.
If you keep records during the year, this goes much faster. See how to organize tax records throughout the year.
Missing or wrong documents
- A W-2 or 1099 does not arrive. Contact the payer first. The IRS has a procedure for missing forms, described in its instructions, and the income must still be reported.
- A form has an error. Ask the payer for a corrected form and keep both versions.
- A 1099-K shows gross payments, not profit. Report the amounts properly and document any adjustments for returns, fees or personal items.
- You moved. Update your address with employers and banks and confirm forms went to the right place.
- Your Social Security number appears wrong. Ask the payer to fix it.
Filing early has trade-offs
Filing as soon as the IRS opens can mean a faster refund, but missing forms can cause errors and amended returns. Filing early does not give more time to pay a balance, and an early filing can also be an opening for identity theft if someone else files with your information first. An Identity Protection PIN and a secure setup help.
Keep and protect your documents
Keep a copy of your return and its supporting records. How long depends on the record type, and the IRS rule is to keep records until the period of limitations for the return runs out, a topic covered in the records article above. Tax documents hold your Social Security number, income and bank details, which makes them a target for identity theft. Store digital copies in an encrypted or password-protected place, avoid emailing unprotected scans, and shred paper copies you no longer need. If you use a paid preparer, ask how they protect your files and share only what they need.
To tick off documents for your own situation, use the tax records and documents checklist.
Where this comes from
This article draws on the IRS guidance on how long to keep records, the IRS Tax Withholding Estimator page, and the standard IRS information-return forms listed above. Form names, deadlines and thresholds change, so check the current figure at irs.gov (IRS) or in the form instructions, and consider a free Volunteer Income Tax Assistance site or a tax professional if your situation is unusual.