Documents to Bring to a Tax Preparer: Complete Checklist

Bring your identification, last year's return, every income form you received (W-2, 1099 and similar), records of deductible expenses and the details of any major life changes. Self-employed people and landlords should also bring a summary of income and expenses by category. Arriving with complete, organized documents shortens the process and, under hourly billing, directly lowers the fee.

Below is a full checklist grouped by situation. Not every item applies to you, so skip the groups that do not.

The essentials for everyone

• Government-issued photo ID for you and your spouse, if filing jointly.
• Social Security numbers or ITINs, and dates of birth, for you, your spouse and your dependents.
• A copy of last year's federal and state returns, ideally the complete PDF.
• Bank routing and account numbers for direct deposit of a refund or debit of a balance.
• Any IRS or state letters you received during the year, including notices and any Identity Protection PIN.
• Records of estimated tax payments you made, with dates and amounts.

Income documents

Forms typically arrive by mid-February, and some brokerage and K-1 forms come later. Tell your preparer if you are still waiting on a form. Even if you did not receive a form, the income may still be reportable, so provide records of it.

Deduction and credit documents

• Mortgage interest statements (Form 1098) and property tax bills.
• State and local tax payments, including any sales tax records if you plan to use that method.
• Charitable donation receipts, including written acknowledgments for larger gifts and records of non-cash donations.
• Medical expense totals, if you expect to itemize.
• Education: Form 1098-T and records of qualified expenses.
• Student loan interest statements (Form 1098-E).
• Child and dependent care provider names, addresses, taxpayer IDs and amounts paid.
• Health Savings Account statements (Forms 1099-SA and 5498-SA).
• Marketplace health coverage statements (Form 1095-A) if you received premium tax credits.
• Retirement account contribution records (IRA and employer plans).
• Energy-related home improvement receipts, since some credits require specific documentation.

Tax law changes regularly, and some provisions that took effect in 2025 and 2026 added new deductions and limits. Ask your preparer which ones apply to you and keep documentation for any that depend on records, rather than assuming.

Self-employed and gig workers

Bring a summary of:

1. Gross income, tied to your 1099s and bank deposits.
2. Expenses by category: advertising, software, supplies, professional fees, insurance, phone and internet, and travel.
3. Vehicle use: total miles, business miles and a log or app records.
4. Home office: square footage of the office and of your home, plus housing costs if you use the actual-expense method.
5. Health insurance premiums you paid for yourself.
6. Retirement contributions to a SEP-IRA, SIMPLE IRA or solo 401(k).
7. Estimated tax payments.

Under the Internal Revenue Code, you generally need adequate records to support deductions, so keep receipts and logs.

Rental property owners

• Rent received by property, with dates.
• Expenses by category: mortgage interest, taxes, insurance, repairs, utilities, management fees and travel.
• Purchase documents and depreciation schedules from prior returns.
• Records of improvements, which are generally depreciated rather than deducted at once.
• Information about days rented and personal use if you use the property yourself.

Investors and people who sold property

• Brokerage statements and Form 1099-B, including cost basis.
• Cryptocurrency transaction history, including dates, amounts and cost basis.
• Settlement statements for a home or property sale, plus purchase records and improvements.
• Records of inherited assets, including the date-of-death value.

Business owners with entity returns

• Profit and loss statement and balance sheet.
• Bank and credit card statements and loan statements.
• Payroll reports, Forms 941 and 940, and W-2 and 1099 summaries.
• Fixed asset purchases, with dates and costs.
• Prior-year entity returns and ownership details.
• Owner contributions and distributions.

Foreign income and accounts

If you have financial accounts abroad, tell your preparer. Some taxpayers must file FinCEN Form 114 (FBAR) and, in some cases, Form 8938. Provide account details, maximum balances and any foreign tax paid. These filings have significant penalties for non-compliance, so do not guess.

How to organize and deliver

• Name digital files clearly: "2025 W-2 Employer.pdf".
• Use a secure portal or encrypted method for sharing rather than ordinary email whenever possible.
• Make a short summary page listing your documents and any open questions.
• Keep copies of everything you send.

For more on cutting hours, see how to lower your tax prep bill. You can also use the pre-hire checklist.

Frequently asked questions

What if I lost a form?

Contact the payer for a copy, or ask the IRS for a transcript, which shows much of the information reported about you. Tell your preparer what is missing.

Do I need to bring receipts for every deduction?

Keep receipts and records, but you usually do not need to hand over every piece of paper. Provide summaries and keep the originals in case of a notice.

How long should I keep tax records?

Generally at least three years from the date you filed, and longer in some situations, such as unreported income or property basis records. Ask your professional.

Can I send documents by email?

Many people do, but a secure portal is safer. Ask your preparer what they use.

Sources

• Internal Revenue Service — forms, transcripts, recordkeeping guidance and filing information
• FinCEN — foreign bank account reporting
• Social Security Administration — benefit statements

This checklist is general guidance and not tax advice. Your professional may request additional documents.