Tax Return Preparation Document Checklist

The following checklist covers the records commonly needed to prepare an individual federal, state, and local income-tax return. The exact documents required depend on the taxpayer’s circumstances.

1. General Information for Every Taxpayer

Personal information

Government-issued photo identification for taxpayer and spouse
Social Security cards or ITIN letters for taxpayer, spouse, and dependents
Dates of birth for everyone included on the return
Current address, telephone number, and email address
Filing-status information
Copy of the prior-year federal, state, and local tax returns
Identity Protection PIN issued by the IRS, if applicable
Bank routing and account numbers for direct deposit or electronic payment

Dependent information

Dependent’s name, Social Security number or ITIN, and date of birth
Relationship to the taxpayer
Number of months the dependent lived with the taxpayer
Childcare provider’s name, address, Social Security number or EIN
Childcare payment records
Form 1098-T and education-expense records for a dependent student
Form 1095-A if anyone received Marketplace health insurance

Tax payments and notices

Federal, state, and local estimated-tax payment records
Prior-year refund applied to the current tax year
Extension-payment confirmation
IRS, state, or local tax notices received
Property-tax rebate or credit information, if applicable

The IRS recommends gathering all income statements, receipts, canceled checks, and records supporting deductions and credits before preparing the return. irs.gov

2. W-2 Wage Income

Provide the following for every employer:

Form W-2, Wage and Tax Statement
Final paystub, especially when confirming:
- Total wages
- Federal withholding
- State and local withholding
- Retirement-plan contributions
- Health savings account contributions
- Dependent-care benefits
Corrected Form W-2C, if issued
Records of wages earned in more than one state or locality
Employer-provided stock compensation statements, if applicable
Form 3921 for incentive stock options, if applicable
Form 3922 for employee stock-purchase-plan shares, if applicable
Records of unreimbursed employee expenses when potentially allowable under applicable rules

3. Other Form 1099 Income

Provide every Form 1099 received, including corrected forms and consolidated brokerage statements.

Interest and investment income

Form 1099-INT — bank or investment interest
Form 1099-DIV — dividends and capital-gain distributions
Form 1099-OID — original issue discount
Form 1099-B — sales of stocks, bonds, mutual funds, or other investments
Brokerage year-end consolidated tax statement
Purchase dates and cost basis when the broker does not report them
Records of investment fees or transactions not shown on the form
Cryptocurrency or digital-asset transaction reports
Records of digital-asset purchases, sales, exchanges, or payments

Retirement and benefit income

Form 1099-R — pensions, annuities, IRA or retirement-plan distributions
Form SSA-1099 — Social Security benefits
Form RRB-1099 — Railroad Retirement benefits
Form 1099-G — unemployment compensation or state tax refund
Form 1099-SA — HSA or medical savings account distributions
Form 5498 or Form 5498-SA, when relevant to contributions or rollovers

Other 1099 income

Form 1099-MISC — rents, royalties, awards, or other reportable income
Form 1099-K — payment-card or third-party network transactions
Form 1099-C — cancellation of debt
Form 1099-S — proceeds from real-estate transactions
Form 1099-Q — education-program distributions
Form 1099-LTC — long-term-care benefits
Schedule K-1 from a partnership, S corporation, estate, or trust

Important: Form 1099-NEC and business-related Form 1099-K income generally belong with self-employment business records. Independent contractors ordinarily report their income and expenses on Schedule C. irs.gov

4. Rental Real-Estate Income

Prepare the following information separately for each property.

Property information

Complete property address
Type of property
Ownership percentage
Date acquired
Date first placed in service as a rental
Number of rental and personal-use days
Closing disclosure or settlement statement from the purchase
Prior-year depreciation schedule
Records of additions, improvements, and major renovations
Purchase-price allocation between land and building
Management agreement, if applicable

Rental income

Annual rent received
Security deposits retained as income
Advance rent
Lease-cancellation payments
Insurance reimbursements
Tenant-paid owner expenses
Other rental-related income
Form 1099-MISC or Form 1099-K received for rent

Rental expenses

Advertising
Cleaning and maintenance
Property-management fees
Commissions
Insurance
Legal and professional fees
Mortgage interest and Form 1098
Property taxes
Repairs
Utilities paid by the owner
HOA or condominium fees
Pest control, lawn care, and snow removal
Travel and mileage related to managing the property
Office and administrative expenses
Supplies
Licenses and permits
Bank and payment-processing fees

Assets and improvements

Provide invoices, payment records, and placed-in-service dates for:

Appliances
Furniture
HVAC systems
Roof replacements
Windows
Flooring
Plumbing or electrical improvements
Building additions
Landscaping improvements
Other capital improvements

Property sales or casualty events

Closing disclosure for property sold
Sales commissions and other selling expenses
Prior depreciation schedule
Insurance and casualty-loss documentation
Records of any like-kind exchange
Records of passive-loss carryforwards

Rental real-estate income and expenses are generally reported property by property on Schedule E, with depreciation calculated separately. irs.gov

5. Self-Employment or Business Income

This category generally applies to sole proprietors, independent contractors, gig workers, and single-member LLC owners whose activity is reported on Schedule C.

Business identification

Legal business name
Business address
EIN or Social Security number used for the business
Business activity and industry
Date the business started
Accounting method used
Prior-year Schedule C
Prior-year depreciation schedule
Business licenses and registrations

Business income

Forms 1099-NEC
Business-related Forms 1099-K
Forms 1099-MISC
Gross receipts not reported on a Form 1099
Sales reports, invoices, and customer-payment records
Bank-deposit records
Merchant-processor statements
Cash-receipt records
Refunds and returns issued to customers
Business grants or other income
Year-end accounts-receivable report when using accrual accounting

All self-employment income must be reported, including amounts not shown on a Form 1099. irs.gov

Cost of goods sold, if applicable

Beginning inventory
Purchases
Materials and supplies
Freight and delivery costs
Direct labor
Subcontract production costs
Ending inventory
Inventory write-offs or adjustments

Business operating expenses

Advertising and marketing
Bank charges
Business insurance
Commissions and fees
Contract labor
Employee wages and payroll taxes
Employee benefits
Equipment rental
Legal and professional fees
Licenses and permits
Office expenses
Postage and delivery
Rent
Repairs and maintenance
Software and subscriptions
Supplies
Telephone and internet
Travel
Business meals
Utilities
Professional education and memberships
Other ordinary and necessary business expenses

Vehicle expenses

Vehicle description and date placed in service
Business mileage log
Total annual mileage
Commuting and personal mileage
Parking and tolls
Gas, repairs, insurance, registration, lease payments, and depreciation records when using actual expenses
Vehicle purchase or financing documents
Business-use percentage

Home-office information

Total square footage of the home
Square footage used regularly and exclusively for business
Mortgage interest or rent
Property taxes
Homeowners or renters insurance
Utilities
Repairs and maintenance
Date the office began being used
Records of direct home-office expenses

Equipment and fixed assets

Provide the purchase date, cost, business-use percentage, and placed-in-service date for:

Computers and monitors
Machinery and equipment
Furniture
Vehicles
Tools
Leasehold improvements
Purchased software
Other significant assets

Contractor and payroll records

Contractor names, addresses, and taxpayer identification numbers
Forms W-9 collected
Forms 1099-NEC issued
Payroll reports
Forms 941 and 940
State and local payroll filings
Forms W-2 and W-3
Employer retirement and benefit contributions

6. Common Deductions and Tax Credits

Depending on the taxpayer’s circumstances, also provide:

Form 1098 for mortgage interest
Real-estate and personal-property tax records
Charitable contribution receipts
Medical and dental expense records
Education expenses and Form 1098-T
Student-loan interest and Form 1098-E
Educator expenses
IRA contribution records
HSA contribution records
Energy-efficient home-improvement documents
Adoption expenses
Alimony information for qualifying pre-2019 agreements
Casualty- or theft-loss documentation when potentially eligible
Foreign income, accounts, assets, and taxes paid
Records supporting any other deduction or credit claimed

Keep receipts, statements, mileage logs, canceled checks, and related supporting documents with the tax records. The IRS generally requires taxpayers to retain documentation while it may remain relevant under the applicable limitation period.