To file a federal tax return, you need four things: identification numbers for everyone on the return, statements for every source of income you received, records for any deductions or credits you plan to claim, and — if you file electronically — a way to verify your identity to the IRS. The specific documents needed for a tax return depend on your situation, but the checklist below covers what most filers should pull together before sitting down to work.
Identification and E-File Verification
Every person listed on your return needs a Social Security number or Individual Taxpayer Identification Number, including your spouse and any dependents.1Internal Revenue Service. Taxpayer Identification Numbers (TIN) Check each number against the actual Social Security card. A mismatched digit gets your return rejected on the spot.
To e-file, you also need last year’s adjusted gross income to verify your identity. On the 2025 return, AGI appears on line 11 of Form 1040, and you can also find it by signing into your IRS online account and opening Tax Records.2Internal Revenue Service. Validating Your Electronically Filed Tax Return If the IRS has issued you an Identity Protection PIN, have that ready; it replaces the AGI verification step.
For direct deposit of a refund or electronic payment of a balance due, you need your bank’s routing number and your account number.3Internal Revenue Service. Get Your Refund Faster: Tell IRS to Direct Deposit Your Refund to One, Two, or Three Accounts Pull those from a check or your online banking, not a deposit slip — deposit slips sometimes carry internal routing numbers that differ from the ones you need.4Internal Revenue Service. Electronic Funds Withdrawal Payment Record Instructions
Income Statements
Every income form sent to you is also sent to the IRS. Leave one off and the system flags the mismatch automatically, so this is where accuracy matters most.
Wages and Contract Work
Form W-2 comes from each employer you worked for during the year, showing wages and amounts withheld for federal and state tax, Social Security, and Medicare.5Internal Revenue Service. About Form W-2, Wage and Tax Statement Any client who paid you $600 or more for freelance or contract work reports that on Form 1099-NEC.6Internal Revenue Service. Reporting Payments to Independent Contractors Freelance income under $600 is still taxable; you simply won’t get a form.
Investment Income
Banks and brokerages send different 1099s depending on what your accounts did:
- Form 1099-INT for interest of $10 or more from bank accounts, CDs, or bonds.7Internal Revenue Service. About Form 1099-INT, Interest Income
- Form 1099-DIV for dividends from stocks and mutual funds.
- Form 1099-B for proceeds from selling securities. For covered securities, your brokerage reports the sale date, sale price, and cost basis. For older “noncovered” holdings, the broker may not report cost basis to the IRS, so you’ll need your own purchase records.8Internal Revenue Service. Instructions for Form 1099-B (2026)
Retirement and Social Security
Distributions from a 401(k), pension, IRA, or annuity are reported on Form 1099-R, which also shows any federal tax withheld.9Internal Revenue Service. Instructions for Forms 1099-R and 5498 (2025) Social Security benefits arrive on Form SSA-1099. Whether they’re taxable depends on your total income: a portion becomes taxable if half your Social Security plus all other income exceeds $25,000 (single) or $32,000 (married filing jointly).10Internal Revenue Service. Social Security Income
Government Payments, Gambling, and Payment Apps
Unemployment benefits, state tax refunds, and certain agricultural payments come on Form 1099-G.11Internal Revenue Service. About Form 1099-G, Certain Government Payments Gambling winnings that meet the reporting thresholds arrive on Form W-2G; for 2026, bingo and slot winnings are reported starting at $2,000, up from the long-standing $1,200.12Internal Revenue Service. Instructions for Forms W-2G and 5754 (Rev. January 2026) Winnings below the threshold are still taxable.
If you sold goods or services through platforms like PayPal, Venmo, or Etsy, you may get Form 1099-K. Under the One, Big, Beautiful Bill, the reporting threshold reverted to more than $20,000 in gross payments and more than 200 transactions during the year, and both conditions must be met.13Internal Revenue Service. IRS Issues FAQs on Form 1099-K Threshold Under the One, Big, Beautiful Bill Dollar Limit Reverts to $20,000 Income below the threshold is still reportable.
Self-Employment Records
If you file Schedule C, gather records of all business income received (whether a 1099 was issued or not), plus receipts, bank statements, and card statements for every deductible expense — supplies, advertising, insurance, professional services, rent, and the rest.
For business driving, choose between actual costs (gas, insurance, repairs, depreciation) and the standard mileage rate, which is 72.5 cents per mile for 2026.14Internal Revenue Service. IRS Sets 2026 Business Standard Mileage Rate at 72.5 Cents Per Mile, Up 2.5 Cents Either way, keep a mileage log with date, destination, business purpose, and miles for each trip. The IRS challenges vehicle deductions more than almost any other business expense, and a contemporaneous log is the strongest defense.
For a home office used exclusively and regularly for business, the simplified method allows $5 per square foot up to 300 square feet, for a maximum $1,500 deduction.15Internal Revenue Service. Simplified Option for Home Office Deduction The regular method requires records for mortgage interest or rent, utilities, insurance, and repairs, allocated by the percentage of the home used for business.16Internal Revenue Service. Office in the Home Frequently Asked Questions
Digital Asset Records
Form 1040 asks every filer whether they received, sold, exchanged, or disposed of any digital assets. You must answer the question even if no tax was owed. If you sold cryptocurrency, NFTs, or similar assets, keep records of each transaction’s date, the type and number of units, the fair market value in U.S. dollars at the time, and your cost basis including transaction fees.17Internal Revenue Service. Digital Assets Assets transferred between wallets or platforms before a sale must be traced unit by unit; aggregating across accounts is not permitted.
Decide Whether You’ll Itemize Before Gathering Receipts
The standard deduction for 2026 is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household.18Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments From the One, Big, Beautiful Bill Roughly 90 percent of filers take the standard deduction. If you don’t have a mortgage, large medical bills, or significant charitable giving, the standard deduction almost certainly wins, and most of the receipts below become paperwork you keep but don’t need for the return.
Mortgage Interest, Property Taxes, and SALT
Form 1098 from your lender shows mortgage interest paid during the year.19Internal Revenue Service. About Form 1098, Mortgage Interest Statement State and local taxes are deductible too, with the combined SALT deduction capped at $40,400 for 2026 ($20,200 for married filing separately) and a phase-down for higher incomes.18Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments From the One, Big, Beautiful Bill Keep property tax bills and payment confirmations.
Medical Expenses
Out-of-pocket medical and dental costs are deductible only above 7.5% of adjusted gross income.20Internal Revenue Service. Publication 502 – Medical and Dental Expenses At $80,000 AGI, only costs above $6,000 count. Keep itemized bills, explanation-of-benefits statements, and receipts for doctor visits, prescriptions, and medical equipment.
Charitable Contributions
A bank statement, receipt, or canceled check is enough for cash donations under $250. For donations of $250 or more, you need a written acknowledgment from the charity stating the amount, whether you received anything in return, and the value of any goods or services provided to you.21Internal Revenue Service. Substantiating Charitable Contributions The letter must be in hand by the time you file, and charities aren’t required to send it automatically, so request it if it hasn’t arrived.
Documents Worth Pulling Even If You Take the Standard Deduction
Student Loan Interest
Student loan interest is an above-the-line adjustment available whether or not you itemize. If you paid $600 or more in interest, your servicer sends Form 1098-E.22Internal Revenue Service. Topic No. 456, Student Loan Interest Deduction The maximum deduction is $2,500, with income limits.
Marketplace Health Insurance
If you bought coverage through a government marketplace and received advance premium tax credits, Form 1095-A is essential. You’ll use it to complete Form 8962 and reconcile the advance credits against what your final income actually qualified for.23Internal Revenue Service. About Form 1095-A, Health Insurance Marketplace Statement Skip it and you can’t file an accurate return.
IRA and HSA Contributions
Form 5498 reports contributions to traditional and Roth IRAs, some of which may be deductible depending on your income and workplace plan coverage.24Internal Revenue Service. About Form 5498, IRA Contribution Information (Info Copy Only) Form 5498 often arrives after the filing deadline because prior-year IRA contributions can be made through April 15; if you contributed before filing, use your own records rather than waiting. HSA contributions appear on Form 5498-SA — your own contributions are generally deductible, and employer contributions are already excluded from income.25Internal Revenue Service. Form 5498-SA – HSA, Archer MSA, or Medicare Advantage MSA Information
Estimated Tax Payments
If you made quarterly estimated payments (common for self-employed filers and retirees), keep confirmation numbers for electronic payments or copies of mailed vouchers. You can verify payment history through your IRS online account. Without documentation, you risk paying twice.
Records for Tax Credits
Credits cut your tax bill dollar for dollar, so the documentation standards are correspondingly strict.
Child Tax Credit
The Child Tax Credit for 2026 is worth up to $2,200 per qualifying child under 17.18Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments From the One, Big, Beautiful Bill You’ll need the child’s SSN (not an ITIN) and documentation of the relationship.
Earned Income Tax Credit
The EITC serves low- and moderate-income workers. Claiming it requires accurate income records, and if you have qualifying children, documentation of their relationship, age, and residency.
Child and Dependent Care Credit
If you paid someone to care for a child under 13 or a disabled dependent so you could work, report the provider’s name, address, and taxpayer identification number on Form 2441.26Internal Revenue Service. Child and Dependent Care Credit Information Keep receipts and statements from the provider.
Education Credits
The American Opportunity Tax Credit is worth up to $2,500 per eligible student for the first four years of higher education.27Internal Revenue Service. American Opportunity Tax Credit You’ll generally need Form 1098-T from the school.28Internal Revenue Service. Education Credits: Questions and Answers Keep your own records of course materials and required fees, since those qualify but may not appear on the 1098-T.
Energy Credits
Two credits cover home energy improvements. The Residential Clean Energy Credit covers solar panels, solar water heaters, and similar installations at 30% of cost through 2032, with no annual cap. The Energy Efficient Home Improvement Credit covers heat pumps, insulation, windows, and similar upgrades. Both require detailed receipts and manufacturer certification statements confirming the equipment meets federal efficiency standards.29Internal Revenue Service. Energy Efficient Home Improvement Credit Qualified Manufacturer Requirements
Foreign Accounts
If your foreign financial accounts had a combined value exceeding $10,000 at any point during the year, you must file a Report of Foreign Bank and Financial Accounts (FBAR) with FinCEN, separately from your tax return.30FinCEN.gov. Report Foreign Bank and Financial Accounts Larger foreign holdings also trigger Form 8938, filed with your return: single filers report at $50,000 on the last day of the year or $75,000 at any point during it, with those thresholds doubled for married couples filing jointly.31Internal Revenue Service. Comparison of Form 8938 and FBAR Requirements Keep statements from every foreign institution showing balances and income earned.
How Long to Keep the Records
The IRS generally has three years from the filing date to assess additional tax, so keep supporting documents at least that long.32Internal Revenue Service. How Long Should I Keep Records The window extends to six years if you underreported income by more than 25%, and there’s no time limit for fraudulent returns or unfiled years. For cost basis records on investments, real estate, and digital assets, keep them at least three years after you sell the asset and report the gain or loss. Lose those, and you may end up paying tax on the full sale price instead of the profit.