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

If you file taxes yourself, you need your Social Security number, proof of income for the year, and records of any deductions or credits you plan to claim. The IRS does not require you to send documents with your return — you keep them at home — but you must have them ready to prove what you reported if the IRS asks.

The specific documents vary by your situation. A W-2 employee needs different records than a self-employed person or someone claiming education credits. This section walks through what falls into each category so you can gather what applies to you before you start.

Key Takeaways

  • You need your Social Security number, at least one form of ID, and proof of income — usually a W-2, 1099, or bank statements showing deposits.
  • The IRS does not require you to mail documents with your return, but you must keep them for at least three years in case you are audited.
  • If you claim deductions or credits, gather receipts, statements, or records that prove the expense or event — mortgage interest statements, education costs, medical bills, or charitable donation records.
  • If you file through a tax software or preparer, they will ask for these documents in a specific order and tell you what you are missing.
  • If you file on paper, the IRS instructions for your form list exactly which schedules and attachments you need to include.

Income documents: W-2s, 1099s, and other proof

Your employer or payer sends you a W-2 if you worked as an employee, or a 1099 if you were paid as a contractor, freelancer, or received other income like interest or dividends. You should receive these by January 31 each year. If you do not receive one by early February, contact the payer directly — they are required to send it.

If you are self-employed or ran a business, you need records of all income you received — bank deposits, invoices, payment records, or a ledger showing what clients or customers paid you. The IRS expects you to report all income, even if you did not receive a 1099 form. Keep bank statements or transaction records that show the deposits.

If you received unemployment benefits, Social Security, or other government payments, you will receive a statement showing the amount. Interest from savings accounts, dividends from investments, and rental income also need to be reported. Your bank or investment company sends statements showing these amounts.

Deduction records: what to keep and how long

If you claim the standard deduction — a flat amount the IRS allows — you do not need to gather receipts. Most people use the standard deduction because it is simpler. For 2024, the standard deduction is $14,600 for single filers and $29,200 for married filing jointly, though these amounts change each year.

If you claim itemized deductions — adding up individual expenses like mortgage interest, state taxes, charitable donations, or medical bills — you need receipts or statements for each one. Mortgage interest statements come from your lender. Charitable donation receipts come from the organization. Medical expense records come from your provider or pharmacy. Keep these documents for at least three years.

For business expenses, keep receipts for supplies, equipment, mileage, meals, and other costs you deduct. A mileage log showing dates, destinations, and business purpose is required if you claim vehicle deductions. For home office deductions, keep records of your home's square footage and the portion you use for business.

Tax credits: education, child care, and other payments

Tax credits reduce the tax you owe or increase your refund. Unlike deductions, which lower your income, credits are dollar-for-dollar reductions. Common credits include the Earned Income Tax Credit (EITC), Child Tax Credit, and education credits like the American Opportunity Credit.

For the Child Tax Credit, you need the child's Social Security number and proof of relationship — usually a birth certificate, though the IRS accepts other documents. For education credits, you need Form 1098-T from the school showing tuition paid, or receipts for may have access to education expenses if the school did not send the form. For the EITC, you need proof of income and, if you have children, their Social Security numbers and proof they lived with you for more than half the year.

Child care expenses require the name, address, and tax ID of the provider. If the provider is an individual rather than a business, ask for their Social Security number. Keep receipts or invoices showing what you paid and when.

Identification and personal information

You need your Social Security number or Individual Taxpayer Identification Number (ITIN). If you file jointly, you need your spouse's number as well. If you claim dependents, you need their Social Security numbers or ITINs.

You do not need to send a copy of your ID with your return, but the IRS may ask for it later if they have questions. If you file electronically, the software will ask for your Social Security number and verify it matches IRS records. If you file on paper, write your number on the form itself.

If you are filing for the first time or have changed your name, address, or filing status, double-check that your information matches what the IRS has on file. Mismatches can delay your refund.

What you do not need to mail with your return

The IRS does not want you to send W-2s, 1099s, receipts, or other documents with your paper return. Mail only the forms themselves — your 1040 and any schedules the instructions say to include. Keep all supporting documents at home for three years.

If you file electronically through tax software or a preparer, the software stores your information securely and does not mail anything to the IRS. You still keep your original documents at home. If the IRS contacts you about your return, they will ask you to send specific documents then — you do not send them upfront.

The only exception is if the IRS specifically requests documents in a letter. If that happens, follow the instructions in the letter exactly and send only what they ask for.

Gathering documents before you file

Start collecting documents in January, as soon as employers and payers begin sending them. Create a folder — physical or digital — and put each document in as it arrives. By late January or early February, you should have most of what you need.

Make a checklist based on your situation: Do you have all W-2s and 1099s? Do you have mortgage interest statements if you itemize? Do you have education expense records if you claim education credits? Do you have receipts for charitable donations? Once you have checked off each item, you are ready to file.

If you use tax software, it will walk you through what you need and flag anything missing. If you use a tax preparer, send them your documents early so they have time to ask for anything else. If you file on paper, read the instructions for your form — they list every document you need to include or keep.

Frequently Asked Questions

Do I need to send my W-2 or 1099 with my tax return?

No. The IRS already has a copy because your employer or payer sent it to them. Keep your copy at home for your records. Mail only the tax forms themselves — your 1040 and any schedules the instructions require.

What if I lost a W-2 or 1099?

Contact the employer or payer and ask for a duplicate. They are required to send it. If you cannot reach them, call the IRS at 800-829-1040 and they can help you track it down or file without it if necessary.

How long do I need to keep receipts and documents?

Keep them for at least three years from the date you file. If the IRS audits you, they may ask for documents from that period. Some situations — like business records or property sales — require keeping documents longer.

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

You can file without having every receipt in hand, but you need proof of income like a W-2 or 1099. If you claim deductions or credits, gather those documents before filing so you report accurate amounts. Filing with wrong information can trigger an audit later.

What if I do not have a Social Security number?

You need either a Social Security number or an Individual Taxpayer Identification Number (ITIN) to file. If you do not have one, you can request an ITIN from the IRS by filing Form W-7. This takes several weeks, so plan ahead if you are filing for the first time.