The documents you need depend on how you file and what income you earned

To claim a tax refund, you need proof of the income you earned during the year and documentation of any taxes already paid. The exact documents depend on whether you're filing on your own or with a tax preparer, and what kinds of income you received — wages, self-employment income, investment income, or a combination.

Start by gathering documents from your employers and financial institutions. These arrive in the mail or online between January and early February each year. Once you have them, you'll either enter the information into tax software, give them to a tax preparer, or file by hand if you're using paper forms.

Key Takeaways

  • You need a W-2 form from each employer, a 1099 form for self-employment or investment income, and proof of taxes paid such as pay stubs or quarterly payment records.
  • If you claim dependents, you need their Social Security numbers and proof of relationship, such as birth certificates or adoption papers.
  • Keep receipts for deductions you plan to claim, such as mortgage interest statements, property tax records, or charitable donation records.
  • Your filing important date is typically April 15, though you can request an extension to October 15 if you need more time to gather documents.

Documents from your employer or payer

If you worked as an employee, your employer sends you a W-2 form by January 31. This shows your wages, tips, and the federal and state taxes already withheld from your paychecks. You need one W-2 for each job you held during the year.

If you received income that was not from a traditional job — such as freelance work, rental income, investment dividends, or interest — you'll receive a 1099 form. The type of 1099 depends on the income source. A 1099-NEC covers self-employment income, a 1099-INT covers interest, a 1099-DIV covers dividends, and a 1099-MISC covers other miscellaneous income. Some payers send these forms only if the income exceeds a certain threshold, so you may not receive one even if you had small amounts of income.

If you paid estimated quarterly taxes on self-employment income or other income not subject to withholding, keep records of those payments. You'll need the dates and amounts to show the IRS how much tax you already paid.

Proof of taxes already paid

Your refund is calculated by comparing the taxes you owe with the taxes you already paid. The taxes you paid come from two sources: withholding from paychecks and estimated quarterly payments.

Withholding appears on your W-2 form in boxes labeled "Federal income tax withheld" and "State income tax withheld." You don't need to gather separate proof — the W-2 itself is your documentation. However, if you want to verify the amount, your most recent pay stub from each job shows the year-to-date withholding.

If you made estimated quarterly tax payments, keep the payment confirmation or receipt from the IRS or your state tax agency. These show the date and amount of each payment. If you paid through your bank or a tax software service, you can also retrieve the confirmation from your account history.

Documents for dependents and deductions

If you claim dependents — such as children, elderly parents, or other relatives — you need their full names and Social Security numbers. You also need proof of relationship. For children, a birth certificate works. For adopted children, an adoption decree. For other relatives, documents such as marriage certificates or court orders establishing guardianship may be needed depending on the relationship.

If you itemize deductions rather than taking the standard deduction, you need receipts and statements for the deductions you claim. Mortgage interest statements (Form 1098) come from your lender. Property tax records come from your local assessor or your mortgage servicer. Charitable donation receipts come from the organizations you donated to. Medical expense receipts come from providers and pharmacies. Keep these organized by category so you can add them up accurately.

If you claim the Earned Income Tax Credit or the Child Tax Credit, you need the same documents — W-2s, 1099s, and dependent information — because the IRS verifies these credits by checking your income and dependent status.

Documents you should keep but may not need to file

Some documents support your return but don't go to the IRS. Keep copies of your pay stubs for the year, especially the final one, which shows year-to-date totals. If those totals don't match your W-2, you can use the pay stub to ask your employer to correct the W-2.

Keep a copy of your filed return and any worksheets you used to calculate deductions or credits. The IRS doesn't ask for these when you file, but if you're audited years later, they become your proof of how you calculated your numbers.

If you received unemployment benefits, you'll get a 1099-G form. Keep it even if you're not sure whether you need to report it — the IRS receives a copy, and you may need to explain why you didn't report it if you didn't.

How to organize documents before filing

Create a folder — physical or digital — and sort documents by type: W-2s together, 1099s together, deduction receipts by category, and dependent information in one place. Write your name and Social Security number on each document so nothing gets mixed up if papers scatter.

Check that all names and Social Security numbers on your documents match exactly. If your W-2 shows a different spelling of your name than your Social Security card, contact your employer to request a corrected W-2 before you file. Mismatches can delay your refund.

If you're filing with a tax preparer, bring originals or clear copies of everything. If you're using tax software, you'll enter the information from these documents into the program rather than uploading the documents themselves — though some software lets you upload images for your records.

What to do if you're missing a document

If you haven't received a W-2 or 1099 by early February, contact the payer directly. Employers and financial institutions are required to send these by January 31, but mistakes happen. Ask them to resend it or provide a duplicate.

If a payer won't send a replacement and your filing important date is approaching, you can file without it and amend your return later once you receive it. However, this delays your refund. A better option is to request an extension from the IRS, which gives you until October 15 to file instead of April 15.

If you lost receipts for deductions, you may still be able to claim them if you can reconstruct the information. For charitable donations, contact the organization and ask for a donation summary. For medical expenses, ask your provider or pharmacy for a year-end statement. For property taxes, your county assessor's office has records.

Frequently Asked Questions

Do I need to send my documents to the IRS when I file?

No. You keep your documents and enter the information from them into your return. The IRS receives copies of your W-2s and 1099s directly from your employers and payers, so they already have that information. You only send documents if the IRS asks for them during an audit, which is rare.

What if I don't have a Social Security number for a dependent?

You need a Social Security number or Individual Taxpayer Identification Number (ITIN) for every dependent you claim. If your dependent doesn't have one, you'll need to explore for it before filing. Contact the Social Security Administration or, for non-citizens, the IRS.

Can I file without all my documents if I'm in a hurry?

You can file without documents you haven't received yet, but you'll need to amend your return once they arrive. This delays your refund. It's faster to wait for all documents or request an extension, which gives you until October 15 to file without penalty.

Do I need to keep documents forever?

Keep documents for at least three years after you file, since the IRS can audit returns from the past three years. If you claim a deduction that the IRS questions, having the original receipt proves your claim. After three years, you can safely discard them unless you have reason to believe an audit is likely.

What if my employer sent my W-2 to the wrong address?

Contact your employer's payroll or human resources department and ask them to mail a replacement to your correct address or provide it electronically. You can also ask them to file a corrected W-2 with the IRS if the address on file is wrong. This usually takes a few weeks.