Identity and filing basics
- Social Security numbers (or ITINs) for you, your spouse and dependents — names must match the Social Security cards.
- Dates of birth for everyone on the return.
- Photo ID if you are using an in-person preparer or VITA site.
- Last year’s tax return, which can supply your prior-year AGI for e-file signing.
- An Identity Protection PIN if the IRS issued you one.
Income documents
| Form | What it reports | Usually sent by |
|---|---|---|
| W-2 | Wages and withholding | Jan 31 |
| 1099-NEC | Freelance/contract income | Jan 31 |
| 1099-K | Payment app and marketplace sales | Jan 31 |
| 1099-INT / 1099-DIV | Interest and dividends | Late Jan – mid Feb |
| 1099-B / 1099-S | Sales of investments or property | Mid Feb |
| 1099-R | Retirement distributions | Jan 31 |
| SSA-1099 | Social Security benefits | Late January |
| 1099-G | Unemployment and state refunds | Jan 31 |
Dates are the usual statutory targets; some brokerage forms arrive later. If something has not arrived, see what to do if a form is missing.
Records for deductions
- Mortgage interest (Form 1098) and property tax statements.
- Charitable donations: receipts and acknowledgment letters.
- Medical expenses: if you are likely to itemize.
- Student loan interest (Form 1098-E) and tuition (Form 1098-T).
- HSA statements (Form 5498-SA, 1099-SA).
- Self-employment income and expense records, mileage logs, home office measurements.
Records for credits
- Child care: provider name, address and taxpayer ID, and amounts paid.
- Dependents: SSNs and residency details.
- Retirement contributions for the saver’s credit.
- Education: 1098-T and expense records.
Banking information
Have your routing and account number ready for direct deposit and, if you owe, for a payment by bank transfer.
How to find missing documents
- Contact the issuer (employer, bank, brokerage) first.
- Log into online portals — many post forms before mailing them.
- Use your IRS Online Account to view a wage and income transcript, which shows what payers reported. See how to get a transcript.
- As a last resort, file with the information you have using substitute documentation; the IRS has procedures for missing W-2s.
Keep everything organized
Create a folder (paper or digital) for the tax year. Keep your return and supporting documents together; see how long to keep tax records.
Frequently asked questions
What if I lost my W-2?
Ask your employer for a copy first, check any online payroll portal, and use an IRS wage and income transcript if needed.
Do I need last year’s tax return to file?
It is not required, but your prior-year AGI is often used to e-sign. You can get it from your IRS account if you do not have it.
Do I need receipts for the standard deduction?
No. Receipts matter if you itemize or claim business expenses and credits.
Official sources
- IRS Topic 154: Missing or incorrect W-2 / 1099-R
- IRS Topic 159: Wage and income transcripts
- IRS: Get Transcript
- IRS Publication 17: Your Federal Income Tax
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.