Tax Documents Checklist: What to Bring to Your Tax Preparer

Straight answer: bring a photo ID, Social Security or ITIN cards for everyone on the return, last year's return, every W-2 and 1099 you received, records for your deductions and credits, any estimated tax payments, and your bank routing and account numbers. Everything else on this list depends on your situation.

Use the checklist below for your 2026 return, filed in early 2027. It includes the new items from the 2025 tax law (tips, overtime, car loan interest, the senior deduction) that didn't exist two years ago.

Identity: who's on the return?

• Photo ID for you, plus your spouse if filing jointly.
• Social Security cards or ITIN letters for everyone on the return: you, your spouse, and each dependent. Names and numbers must match Social Security records exactly. If someone needs an ITIN, start that process early.
• Dates of birth for everyone. Age now drives several breaks, including the new senior deduction (see below).
• IRS Identity Protection PIN (IP PIN), if you have one.

An IP PIN is a six-digit number known only to you and the IRS. A return filed under your SSN without it is rejected, which shuts out identity thieves. According to the IRS IP PIN page, anyone with an SSN or ITIN who can verify their identity can opt in, and parents can request one for dependents. A new PIN is issued every year, so bring this year's, not last year's.

Last year's return

• Your 2025 tax return, or at least your 2025 adjusted gross income (AGI). E-filing uses it to verify your identity, and it helps a new preparer spot carryovers such as capital losses or depreciation.

Income forms: the core of the checklist

Bring every form you received, even ones you think don't matter.

Form	What it reports	When it should arrive
W-2	Wages and withholding from an employer	By Jan. 31 (Feb. 1, 2027 this season)
1099-NEC	Freelance or contract pay of $2,000 or more from one payer	By Jan. 31
1099-K	Payment app or marketplace sales (over $20,000 and over 200 transactions)	By Jan. 31
1099-MISC	Rents, royalties, prizes, other income	By Jan. 31 (mid-February for some boxes)
1099-INT / 1099-DIV	Bank interest, dividends	By Jan. 31
1099-B / 1099-DA	Stock, fund, or crypto sales	Mid-February
1099-R	Retirement plan, IRA, or pension distributions	By Jan. 31
SSA-1099	Social Security benefits	By Jan. 31
1099-G	Unemployment benefits, state tax refunds	By Jan. 31
W-2G	Gambling winnings	By Jan. 31
Schedule K-1	Your share of a partnership, S-corp, or trust	Often March, sometimes later

A few notes on that table:

• 1099-NEC threshold went up. For payments made in 2026, clients only have to send a 1099-NEC once they pay you $2,000 or more, up from $600, per the 2026 Form 1099-NEC instructions. That means fewer forms in your mailbox. It doesn't mean less taxable income. Every dollar of freelance pay counts, form or no form.
• 1099-K stays at $20,000 and 200 transactions. The 2025 law put the threshold back at the old level. Apps like PayPal or Venmo send one only if you go over $20,000 and more than 200 transactions for goods or services, as explained on the IRS 1099-K page. Some states set lower thresholds of their own.
• Brokerage forms come late. Broker statements that include a 1099-B have a later furnishing deadline. For 2025 forms it was Feb. 17, 2026, because of a weekend and holiday. For 2026 forms we expect around Feb. 16, 2027. Brokers also issue corrected forms often, so don't rush to file if you sold investments.
• K-1s run on their own schedule. If you own part of a business or trust, ask when to expect it. Waiting on a K-1 is one of the most common reasons to file an extension.

If you also had cash income that never came with a form, bring your own tally of it.

Self-employed or side gig? Bring your records, not just your forms

• Income log: invoices, platform reports, and bank deposits for the full year.
• Business expenses: card and bank statements work if you don't keep a spreadsheet.
• Mileage log: business miles, total miles, and the dates.
• Home office: square footage of the space and of the whole home, plus rent or mortgage interest, utilities, and insurance.
• Health insurance premiums you paid yourself.
• Estimated tax payments: dates and amounts, federal and state.

Records are where self-employed filers lose the most money. Our guide to self-employed deductions most people miss covers what to look for, and if the year is chaotic, start with how to handle a messy 1099 year.

New for 2026: OBBBA items you need to document

The 2025 law created four temporary deductions that run from 2025 through 2028. The IRS summarizes them on its deductions for working Americans and seniors page. Each one needs proof.

Tips (up to $25,000)

• Your W-2. On 2026 W-2s, qualified tips appear in box 12 with code TP, and your tipped occupation code appears in box 14b.
• If you earn tips as a self-employed worker, bring your own tip records and any 1099s.

Overtime (up to $12,500, or $25,000 joint)

• Your W-2. Qualified overtime appears in box 12 with code TT. Only the "half" in time-and-a-half counts, and only for overtime required under the Fair Labor Standards Act.
• Last pay stub of the year, in case the W-2 figure looks wrong.

Both deductions phase out once modified AGI goes above $150,000 ($300,000 joint). For the full rules, see how to claim no tax on tips and overtime.

Car loan interest (up to $10,000)

• Your lender's interest statement. Starting with 2026, lenders that receive $600 or more of interest must report it. The IRS's proposed rules call this Form 1098-VLI.
• The vehicle's 17-character VIN, which has to go on your return.
• The purchase contract. The vehicle must be new (used cars don't qualify), personal-use, and final-assembled in the U.S. The deduction phases out above $100,000 modified AGI ($200,000 joint).

Senior deduction ($6,000 per person 65 or older)

• Proof of age (date of birth) for you and your spouse, plus your SSA-1099 if you get Social Security. There's no special form, but the deduction phases out above $75,000 modified AGI ($150,000 joint).

For how these fit with the new brackets and standard deduction, see 2026 tax changes.

Deduction and credit documents

• Form 1098: mortgage interest.
• Property tax bills or proof of payment.
• Form 1098-T (tuition) and receipts for books and required fees.
• Form 1098-E: student loan interest.
• Childcare: each provider's name, address, and tax ID (EIN or SSN), plus the amount paid. Without the provider's ID, the credit is hard to claim.
• Charitable receipts. New for 2026: even if you take the standard deduction, you can deduct up to $1,000 of cash gifts to qualifying charities ($2,000 married filing jointly), per the IRS provisions page. Keep the receipts.
• HSA forms: 5498-SA (contributions, which often arrives in May) and 1099-SA (withdrawals), plus receipts for medical expenses you paid from the account.
• Form 1095-A if anyone on your return had Health Insurance Marketplace coverage. Don't file without it. The IRS says it's used to reconcile advance premium tax credit payments on Form 8962. Leave it out and your return can be held up.

Payments, refunds, and IRS mail

• Estimated tax payments you made for 2026, with dates and amounts, plus any 2025 overpayment you applied to 2026.
• Bank routing and account numbers for direct deposit. The IRS stopped issuing paper refund checks for most people after Sept. 30, 2025 under Executive Order 14247. If you don't give direct deposit details, the IRS says a paper check may come only after a delay of about six weeks. No bank account? Ask us about prepaid card options.
• Every IRS or state letter you got this year: notices, adjustment letters, and payment plan agreements. They can change what goes on the return.
• Dependent details: months each child lived with you, custody paperwork if relevant, and any Form 8332 from the other parent.

What if a form is missing or wrong?

1. Ask the source first. Employers and payers can reissue or correct a W-2 (Form W-2c) or 1099.
2. Check your IRS transcript. A wage and income transcript shows the W-2s, 1099s, 1098s, and 5498s payers filed with the IRS. Current-year data generally appears in early February.
3. File with a substitute if needed. A preparer can use Form 4852 in place of a missing W-2 or 1099-R, based on your final pay stub.
4. If a corrected form arrives after you file, you may need to amend. That's why waiting a couple of weeks for late forms is usually worth it.

Not sure when to start? See when tax season starts in 2027.

First time with us, or haven't filed in years?

You don't need a perfect folder. For past years, IRS wage and income transcripts cover the current year and nine prior years, and they can replace W-2s and 1099s you've lost. Bring whatever you have, such as old returns, notices, and bank statements, and we'll fill the gaps. If several years are missing, read what to do if you haven't filed in years or look at our back taxes help. Not sure you even have to file? Start with do I need to file a tax return. Curious about fees? See how much tax preparation costs.

Ready to book?

Start gathering now, so the forms that arrive in January and February just fill in the blanks. When you're ready, book your tax preparation appointment or schedule a free consultation. Bring what you have, and we'll tell you what's still missing.