Here’s what HIVE AI had to say about “What documents are “essential” for filing a return in 2025?”:
Essential documents for filing a 2024 federal return in 2025
Identification and taxpayer information
- Photo ID for you (and spouse, if filing jointly)
- Social Security numbers or ITINs for everyone on the return (taxpayer, spouse, dependents)
- Birthdates for all persons listed on the return
- If you use an ITIN, confirm it’s valid; expired ITINs can delay processing and refunds. The IRS accepts returns with expired ITINs, but renewal may be needed for smooth processing
Wage and income documents
- Form W-2 from each employer; employers must furnish/submit by January 31, so wait until you have them all
- Forms 1099 series reporting income:
- 1099-NEC (nonemployee compensation) — due to you by Jan. 31
- 1099-MISC, 1099-DIV, 1099-INT, 1099-G, 1099-R, 1099-K, 1099-C, 1099-LTC, 1099-A, etc. — typically furnished by late Jan to March based on issuer deadlines; many file with IRS by Feb. 28 (paper) or Mar. 31 (e-file)
- SSA-1099 for Social Security benefits
- Brokerage/custodial tax documents (often consolidated 1099), and basis/digital asset summaries if applicable; brokers must report basis for covered assets including digital assets as the Secretary implements reporting under section 6045(g)
- Records of digital asset transactions (crypto/NFTs): dates, amounts, proceeds, cost basis, fair market value in USD; keep these even if you didn’t receive a 1099
Health coverage statements
- Form 1095-A (if you used the Health Insurance Marketplace) — needed to reconcile the Premium Tax Credit
- Forms 1095-B/1095-C (if furnished) — useful for records; not required to attach but keep with your files. Issuers file these with IRS by Feb. 28 (Mar. 31 if e-file)
Deductions and credit support
- Mortgage interest (Form 1098) and real estate tax records
- Student loan interest (Form 1098-E) and tuition statements (Form 1098-T) with receipts for books/fees
- Charitable contribution acknowledgments; special documentation is required for certain donations (for example, Form 1098-C or contemporaneous written acknowledgment for vehicle donations)
- Child and dependent care provider details (name, address, SSN/EIN) and payment records
- HSA/FSA contribution records and medical expense receipts if itemizing
- Education credit documentation and teacher expense receipts
- EITC/CTC/AOTC/Head of Household substantiation (residency, relationship, support, school records, etc.) retained in your files; preparers must document what they relied on (Form 8867 instructions)
Self-employment, gig, rental, and investment records
- Business income records (invoices, 1099-NEC/1099-K, bank statements) and expense logs/receipts
- Rental income and expense records
- K-1s from partnerships, S corporations, and trusts
- Basis and transaction reports for securities and digital assets; maintain complete records if third-party forms are incomplete
Bank and refund/payment information
- Bank routing and account numbers for direct deposit of refunds
- Estimated tax payment records and prior-year carryovers
Prior-year return and IRS account data
- Copy of last year’s federal and state returns to ensure carryovers and consistency
- IRS Online Account can display information returns (e.g., 1099s, 1095-A) as the IRS receives them; issuer due dates are generally Jan. 31 for 1095-A/1099-NEC and Feb. 28/Mar. 31 for many other forms
- The IRS advises waiting to file until you have all necessary tax documents to avoid errors and delays; 2025 Tax Day is April 15
Special or less common attachments
- Forms or statements the IRS cannot accept electronically must be mailed with Form 8453 if you e-file (for example, certain appraisals or section 6707A disclosures, charitable appraisals)
- If using a paid preparer but you choose to file on paper, a specific taxpayer-signed statement is required documenting that choice
Timing cues and why they matter
- Employers must furnish W-2s and payers must furnish certain compensation forms by January 31; filing before receiving them risks omissions and IRS mismatches
- Many information returns are filed with the IRS by late February or March, and copies populate to your IRS Online Account thereafter—use this to verify completeness
- The IRS explicitly advises waiting to file until you have all necessary documents to reduce errors and processing delays
Quick checklist you can use
- Government IDs, SSNs/ITINs, birthdates
- Prior-year tax return
- W-2s; all 1099s; SSA-1099
- 1095-A (if Marketplace coverage); 1095-B/C if provided
- Mortgage interest (1098), property tax, charitable receipts, student loan (1098-E), tuition (1098-T)
- Child/dependent care provider info and payments
- HSA/FSA and medical expenses (if itemizing)
- Business/gig/rental income and expense records; K-1s
- Investment and digital asset transaction details and basis
- Bank routing/account numbers; estimated payment history
If you tell me your situation (wages, self-employment, investments, education, dependents, Marketplace insurance, crypto, etc.), I can tailor a precise list for you.
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