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Tax Document Checklist 2026: What to Gather Before Your CPA Appointment
A complete, categorized list of every document you may need for your 2025 tax return. Check off each item as you gather it and bring everything to your CPA appointment or upload it through your firm's client portal.
Last updated: April 2026
What are the most common documents every taxpayer needs?
W-2 Employment Income
If you worked as an employee at any point during 2025, you need these documents from each employer.
W-2 (Wage and Tax Statement)
One from each employer. Shows wages, federal/state tax withheld, Social Security, and Medicare taxes. Issued by January 31.
Last pay stub of 2025
Useful for verifying W-2 accuracy and tracking year-to-date contributions to retirement accounts, HSAs, and FSAs.
Form W-2G (Gambling Winnings)
If you had gambling winnings above reporting thresholds. Casinos and lottery agencies issue this form.
Self-Employment and Freelance Income
If you earned income as a freelancer, independent contractor, or business owner, gather these records.
1099-NEC (Nonemployee Compensation)
Received from each client or company that paid you $600 or more. This replaced the 1099-MISC for nonemployee compensation starting in 2020.
1099-MISC (Miscellaneous Income)
For rents, royalties, prizes, awards, and other miscellaneous payments of $600 or more.
1099-K (Payment Card and Third-Party Transactions)
From payment platforms like PayPal, Venmo, Stripe, or Square for gross payments exceeding the reporting threshold.
Business expense records
Organized by category: supplies, software, professional services, advertising, travel, meals (50% deductible), insurance, and professional development.
Mileage log or records
Date, destination, purpose, and miles for each business trip. The 2025 standard mileage rate is 70 cents per mile for business use.
Home office measurements
Square footage of your dedicated office space and total home square footage. Needed for the home office deduction (regular or simplified method).
Investment and Retirement Income
If you earned interest, dividends, sold investments, or received retirement distributions, you need these forms.
1099-B (Proceeds from Broker Transactions)
Shows proceeds from stock, bond, mutual fund, or cryptocurrency sales. May arrive as part of a consolidated brokerage statement in February or March.
1099-DIV (Dividends and Distributions)
From each brokerage, mutual fund, or company that paid dividends. Includes ordinary dividends, qualified dividends, and capital gains distributions.
1099-INT (Interest Income)
From banks, credit unions, and other institutions that paid you $10 or more in interest during the year.
Schedule K-1 (Form 1065/1120-S/1041)
If you are a partner in a partnership, shareholder in an S-corporation, or beneficiary of an estate/trust. K-1s are often the last documents to arrive, sometimes not until March or later.
1099-R (Retirement Distributions)
If you took distributions from an IRA, 401(k), pension, or annuity. Includes rollover information and taxable amount.
SSA-1099 (Social Security Benefits)
Shows total Social Security benefits received during the year. Up to 85% may be taxable depending on your total income.
Cryptocurrency transaction history
Export from each exchange showing date acquired, date sold, cost basis, and proceeds for each transaction.
Property and Housing
If you own a home, pay rent in certain states, or own rental property, gather these documents.
1098 (Mortgage Interest Statement)
Shows mortgage interest paid, points paid, and mortgage insurance premiums. One from each mortgage lender.
Property tax statements or receipts
Annual property tax bill showing total taxes paid. Combined with state/local income taxes, the SALT deduction is capped at $10,000.
Home purchase or sale closing documents
HUD-1 settlement statement or closing disclosure showing purchase price, selling price, and transaction costs. Needed for basis calculations or gain/loss on sale.
Rental property income and expense records
If you own rental property: total rent collected, management fees, repairs, insurance, property taxes, mortgage interest, and depreciation schedules.
1098-T (Tuition Statement)
From educational institutions showing tuition paid and scholarships received. Used for the American Opportunity Credit or Lifetime Learning Credit.
1098-E (Student Loan Interest)
Shows student loan interest paid during the year. Up to $2,500 may be deductible as an above-the-line deduction.
Health Insurance and Medical
Health insurance documentation and medical expense records you may need for your return.
1095-A (Health Insurance Marketplace Statement)
If you purchased health insurance through the ACA Marketplace (Healthcare.gov or state exchange). Required to reconcile premium tax credits.
1095-B (Health Coverage)
Proof of health insurance coverage from your insurance company. Shows the months you were covered.
1095-C (Employer-Provided Health Insurance)
From employers with 50+ full-time employees showing the coverage offered and months enrolled.
Medical expense receipts
If your unreimbursed medical expenses exceed 7.5% of your adjusted gross income, the excess is deductible. Keep records for doctor visits, prescriptions, dental, vision, and medical equipment.
HSA contributions and distributions (Form 5498-SA and 1099-SA)
Shows contributions made to your Health Savings Account and distributions taken for qualified medical expenses.
Long-term care insurance premiums
Premiums for qualified long-term care insurance may be deductible as a medical expense, subject to age-based limits.
Deductions, Credits, and Other
Additional documents that may reduce your tax liability through deductions or credits.
Charitable contribution receipts
Written acknowledgment for donations of $250 or more. Bank statements or cancelled checks for smaller donations. Appraisals for non-cash donations over $5,000.
Childcare and dependent care expenses
Provider name, address, tax ID number, and total paid. Needed for the Child and Dependent Care Credit. Maximum qualifying expenses: $3,000 for one child, $6,000 for two or more.
Estimated tax payments made during 2025
Dates and amounts of all federal and state estimated tax payments (Form 1040-ES). Your prior year return may show amounts carried forward.
State and local tax records
State income tax paid (from last year return or state withholding), local income tax, and personal property taxes. Subject to the $10,000 SALT cap.
Educator expenses
K-12 teachers can deduct up to $300 in unreimbursed classroom supplies as an above-the-line deduction. Keep receipts for books, supplies, and equipment.
Energy-efficient home improvement receipts
Certain energy-efficient improvements (solar panels, heat pumps, insulation, windows) qualify for residential clean energy credits. Keep receipts and manufacturer certifications.
Alimony payments (pre-2019 agreements)
If you pay alimony under a divorce agreement executed before January 1, 2019, the payments are deductible. Need the amount paid and recipient Social Security number.
IRA and retirement contributions
Form 5498 showing traditional IRA, Roth IRA, or SEP-IRA contributions. Traditional IRA contributions may be deductible. Self-employed individuals should track Solo 401(k) or SEP contributions.
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Frequently Asked Questions
What documents do I need for my taxes?
When should I start gathering tax documents?
What if I did not receive a W-2 or 1099?
Do I need to bring my prior year tax return to my CPA?
What documents do I need for a home office deduction?
How long should I keep my tax documents?
What documents do I need if I am self-employed?
What if I have cryptocurrency transactions?
Stop chasing documents manually
Taxhance gives your clients a portal to upload documents, classifies everything with AI, and follows up automatically.