Essential personal information
Government-issued photo ID: Such as a driver's license or passport.
Social Security Numbers (SSN) or Individual Taxpayer Identification Numbers (ITIN): For yourself, your spouse, and all dependents.
Dates of birth: For yourself, your spouse, and all dependents.
Bank account and routing numbers: For direct deposit of a refund or electronic payment of a tax bill.
Identity Protection (IP) PIN: If the IRS issued you one.
Income documents
You should receive all that apply from your employers or other payers by late January.
*Form W-2: From every employer you worked for during the year.
*Form 1099-NEC: For freelance or independent contractor income over $600.
*Form 1099-K: For payments received through third-party payment networks (like PayPal, Venmo, etc.).
*Form 1099-G: For unemployment compensation or state tax refunds.
*Form 1099-INT: For interest income from banks or brokers.
*Form 1099-DIV: For dividends and distributions from investments.
*Form 1099-R: For distributions from a pension, IRA, or other retirement plan.
*Form SSA-1099: For Social Security benefits.
*Schedule K-1: For income or loss from partnerships, S corporations, or trusts.
*Cryptocurrency transaction records: For any digital asset income or loss.
Deduction and credit documents
These records support claims for tax-saving deductions and credits.
*Health Insurance Marketplace Statement (Form 1095-A): If you purchased health insurance through a state marketplace.
*Education expenses: Tuition statements (Form 1098-T) and student loan interest paid (Form 1098-E).
*Childcare expenses: Receipts and the care provider's tax ID number.
*Charitable donations: Records of both cash and non-cash donations.
*Homeownership: Mortgage interest statements (Form 1098) and property tax records.
*Medical expenses: Bills and records for expenses paid.
*Retirement savings: Contribution records for IRAs and HSAs (Forms 5498).
*Self-employment expenses: Receipts for business costs, mileage logs, and home office details.
To claim a dependent when filing your taxes, you must have specific documents for the dependent as well as records to prove their eligibility. This information is necessary for claiming credits like the Child Tax Credit, Earned Income Tax Credit, and education credits.
Dependent's personal information
*Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN): You must have a valid SSN or ITIN for any dependent you plan to claim.
*Birth certificate: This can be used as proof of a qualifying relationship if requested by the IRS.
*Adoption papers: If you have legally adopted a child, an adoption decree serves as proof of a qualifying relationship. For pending adoptions, you can apply for an Adoption Taxpayer Identification Number (ATIN) using *Form W-7A.
*School or medical records showing the dependent's address
*A rental property lease
*Utility bills in your name for a property you shared with the dependent
*Custody order: For divorced or separated parents, a custody order or other agreement can determine who has the right to claim a child dependent. The custodial parent is typically the one who can claim the child, but they can use Form 8332 to release the claim to the noncustodial parent.
*Dependent-related tax credit information
*Dependent care records: If claiming EITC with dependents, you may also need the name, address, and tax ID (SSN or EIN) of your childcare provider.
*Form 1098-T: This tuition statement is sent to students by eligible educational institutions and reports qualified tuition and expenses.
