Chasing a missing 1099 in March costs more time than asking for it in January. A complete request at the start, scoped to the client's actual situation, is the single easiest way to shorten the season. This checklist covers the documents most individual returns need; trim it to each client rather than sending all of it to everyone.
Identity and household
- Government-issued photo ID for the taxpayer (and spouse).
- Social Security numbers or ITINs for everyone on the return, including dependents (a card, or the number plus date of birth).
- Last year's tax return, for new clients.
- Any IRS or state letters received during the year, including an Identity Protection PIN (IP PIN) letter if one was issued.
- Bank routing and account number for direct deposit or payment.
Income
- Form W-2 from every employer.
- Forms 1099-NEC and 1099-MISC for freelance or contract income, and Form 1099-K for card and app payments.
- Forms 1099-INT, 1099-DIV and 1099-B (or a consolidated brokerage statement) for interest, dividends and investment sales.
- Form 1099-R for pension, annuity and retirement account distributions, and Form SSA-1099 for Social Security benefits.
- Form 1099-G for unemployment compensation or state tax refunds.
- Schedules K-1 from partnerships, S corporations, estates or trusts.
- Rental income and expense records, and Form 1099-S or closing statements for property sold.
- Income and expense records for any self-employment or business.
Deductions and credits
- Form 1098 for mortgage interest, plus property tax and homeowner-related statements.
- Charitable donation receipts, including records for non-cash donations.
- Medical and dental expenses, if the client may itemize.
- Form 1098-T for tuition and Form 1098-E for student loan interest.
- Childcare provider's name, address and tax ID, and the amount paid.
- Form 1095-A if the client had marketplace health insurance (needed to reconcile the premium tax credit).
- Forms 5498 and 5498-SA for IRA and HSA contributions.
- Estimated tax payments made during the year (dates and amounts).
Situations people forget
- Digital asset (crypto) transactions.
- Foreign bank accounts or income from outside the US.
- A new business, a home office or a vehicle used for work.
- A marriage, divorce, birth, death or a move during the year.
- Gambling winnings and losses.
Ask by situation, not by list
A client with a single W-2 does not need the full list, and a client with a rental and a side business needs more than it. The cleanest approach is to ask a few questions first (filing status, dependents, income types) and generate the request from the answers. That is the idea behind a structured tax organizer and smart document matching, and it is what lets you stop chasing clients by email.
This checklist is general guidance, not tax advice. Requirements vary by client and tax year; use your professional judgment.