Checklist
Form 1040 document checklist for 2026 returns.
The documents to ask for on a 2026 Form 1040, by income and deduction, with key IRS dates and a plain-words version for clients.
Last updated · Facts checked
This tax return document checklist covers what to ask individual clients for on their 2026 Form 1040, the return due on 15 April 2027. It's grouped by type of income and deduction, so you can send each client only the sections that apply to them.
Every item comes with a one-line "why we ask" you can paste into your request. Clients find the right form faster when they know what it's for, and they're more likely to tell you when something doesn't apply.
Before you use these lists
These are typical examples to tailor to each client, not a list of what the IRS requires you to collect. Start from last year's return, then:
- Keep only the sections that apply. A W-2 employee with a savings account needs two sections, not eight.
- Name the tax year. "Your 2026 W-2" leaves less room for last year's form than "your W-2".
- Ask what changed. A new job, a new baby, a house bought or sold, a first Social Security payment. Changes are where documents go missing.
- Ask about your state too. These lists are for the federal return. State returns can need more, such as property tax or renter's credit records.
- Make "doesn't apply" an easy answer. A blank looks like a form that's still coming.
Key dates for 2026 returns
| Date | What's due |
|---|---|
| 15 January 2027 | The fourth estimated tax payment for 2026 |
| 1 February 2027 | Employers and payers send W-2s and most 1099s, such as 1099-INT, 1099-DIV, 1099-NEC and 1099-R (31 January is a Sunday) |
| 16 February 2027 | Brokers send 1099-B and 1099-DA, often in one consolidated statement (15 February is a federal holiday) |
| 15 March 2027 | Partnerships and S corporations send their Schedule K-1s, unless they've extended their own return |
| 15 April 2027 | Form 1040, any tax owed, and Form 4868 for an extension |
| 15 October 2027 | Returns filed on an extension |
An extension gives more time to file, not to pay. Checked on 24 October 2026 against When to file, Publication 509 and the other IRS.gov pages listed under Sources.
Set your own due date well before the IRS's
Ask for documents by the end of February and you have March to chase the last few and prepare the return. Leave K-1s and corrected brokerage statements open on the list until they arrive.
About you and your household
For every client. Most of it only changes when life does.
| Document | Why we ask |
|---|---|
| Last year's federal and state tax returns (new clients) | Our starting point, and the e-file check uses last year's figures. |
| Photo ID, such as a driver's license, for you and your spouse | To confirm who we're filing for. |
| Social Security numbers or ITINs for everyone on the return | The IRS matches each person by number. |
| Dates of birth for any dependents, and who they lived with | Credits for children and dependents depend on both. |
| Your IP PIN letter from the IRS (if you have one) | The IRS needs it to accept the return. |
| Bank account and routing numbers | For a refund by direct deposit, or to pay what's owed. |
| Letters from the IRS or your state received this year | So we don't miss anything they've asked or changed. |
Wages and work
For anyone who was an employee during the year.
| Document | Why we ask |
|---|---|
| Form W-2 from each employer | It shows your pay and the tax already withheld. |
| A corrected W-2 (if your employer sent one) | The corrected figures replace the first ones. |
| Pay stubs or employer records of tips and overtime (if you had either) | Some tips and overtime pay may now be deductible. |
| Form 1099-G for unemployment benefits (if any) | Unemployment benefits are taxable. |
| Form W-2G for gambling winnings (if any) | Winnings must go on the return. |
Self-employment and side income
For freelancers, gig workers and anyone who sold through an app or marketplace. The small business tax return checklist has the fuller list for a business.
| Document | Why we ask |
|---|---|
| Forms 1099-NEC and 1099-MISC from the businesses that paid you | To report what you were paid. |
| Form 1099-K from payment apps, card processors or marketplaces | It shows payments received through them. |
| Your own record of income, including payments with no 1099 | All income counts, with or without a form. |
| Receipts or a summary of business expenses | To claim every cost you can. |
| A mileage log (if you drive for work) | Business miles can be deducted, personal ones can't. |
| Home office size and household bills (if you work from home) | You may be able to deduct part of them. |
Investments and savings
For anyone with interest, dividends, sales of investments or digital assets.
| Document | Why we ask |
|---|---|
| Form 1099-INT from each bank or brokerage | Interest is taxable. |
| Form 1099-DIV for dividends | Dividends go on the return. |
| Form 1099-B, or your broker's consolidated statement | It lists every sale and its cost. |
| Form 1099-DA, or a record of digital asset sales and swaps | Crypto sales and swaps can be taxable. |
| Schedule K-1 from each partnership, S corporation, estate or trust | Your share of its income goes on your return. |
Retirement and Social Security
For anyone who took money out of a retirement account or received benefits.
| Document | Why we ask |
|---|---|
| Form SSA-1099 for Social Security benefits | Part of your benefits may be taxable. |
| Form 1099-R for pensions, annuities, IRA or 401(k) withdrawals | To report the withdrawal and any tax withheld. |
| Records of any rollover or conversion | A rollover usually isn't taxed, but it must be reported. |
| IRA contributions you made for 2026 | Some contributions are deductible. |
Home and rental property
For homeowners, and for landlords with property they rent out.
| Document | Why we ask |
|---|---|
| Form 1098 for mortgage interest | It's deductible if you itemize. |
| Property tax bills paid | Also deductible if you itemize. |
| Closing statement for a home bought or sold this year | A sale may mean a gain to report. |
| Rent received and expenses for each rental property | To report the rental income and costs. |
| A car loan interest statement for a new, US-assembled car bought for personal use | A new deduction may apply for loans taken out after 2024. |
Deductions and credits
These lower the tax bill, so they're the items clients forget most.
| Document | Why we ask |
|---|---|
| Charitable donation receipts | From 2026, cash gifts can be deducted even if you don't itemize. |
| Childcare costs, with each provider's name, address and tax ID | For the child and dependent care credit. |
| Form 1098-T for college tuition | For education credits. |
| Form 1098-E for student loan interest | The interest may be deductible. |
| Form 1095-A (if you bought insurance through the Marketplace) | To settle any premium tax credit you received. |
| HSA statements: Forms 5498-SA and 1099-SA (if you have an HSA) | To report contributions and what you spent. |
| Medical expense receipts (if you itemize and they were large) | Only costs above a share of your income count. |
| Estimated tax payments made for 2026, federal and state | To credit what you've already paid. |
Copy the full Form 1040 checklist
2026 TAX RETURN (FORM 1040): DOCUMENT CHECKLIST
For the 2026 tax year. Federal return due 15 April 2027.
ABOUT YOU AND YOUR HOUSEHOLD
- Last year's federal and state tax returns (new clients)
Why we ask: our starting point, and the e-file check uses them.
- Photo ID, such as a driver's license, for you and your spouse
Why we ask: to confirm who we're filing for.
- Social Security numbers or ITINs for everyone on the return
Why we ask: the IRS matches each person by number.
- Dates of birth for any dependents, and who they lived with
Why we ask: credits for children and dependents depend on both.
- Your IP PIN letter from the IRS (if you have one)
Why we ask: the IRS needs it to accept the return.
- Bank account and routing numbers
Why we ask: for a refund by direct deposit, or to pay.
- Letters from the IRS or your state received this year
Why we ask: so we don't miss anything they've asked or changed.
WAGES AND WORK
- Form W-2 from each employer
Why we ask: it shows your pay and the tax already withheld.
- A corrected W-2 (if your employer sent one)
Why we ask: the corrected figures replace the first ones.
- Records of tips and overtime (if you had either)
Why we ask: some tips and overtime may now be deductible.
- Form 1099-G for unemployment benefits (if any)
Why we ask: unemployment benefits are taxable.
- Form W-2G for gambling winnings (if any)
Why we ask: winnings must go on the return.
SELF-EMPLOYMENT AND SIDE INCOME
- Forms 1099-NEC and 1099-MISC
Why we ask: to report what you were paid.
- Form 1099-K from payment apps, card processors or marketplaces
Why we ask: it shows payments received through them.
- Your own record of income, including payments with no 1099
Why we ask: all income counts, with or without a form.
- Receipts or a summary of business expenses
Why we ask: to claim every cost you can.
- A mileage log (if you drive for work)
Why we ask: business miles can be deducted, personal ones can't.
- Home office size and household bills (if you work from home)
Why we ask: you may be able to deduct part of them.
INVESTMENTS AND SAVINGS
- Form 1099-INT from each bank or brokerage
Why we ask: interest is taxable.
- Form 1099-DIV for dividends
Why we ask: dividends go on the return.
- Form 1099-B, or your broker's consolidated statement
Why we ask: it lists every sale and its cost.
- Form 1099-DA, or a record of digital asset sales and swaps
Why we ask: crypto sales and swaps can be taxable.
- Schedule K-1 from each partnership, S corporation, estate or trust
Why we ask: your share of its income goes on your return.
RETIREMENT AND SOCIAL SECURITY
- Form SSA-1099 for Social Security benefits
Why we ask: part of your benefits may be taxable.
- Form 1099-R for pensions, annuities, IRA or 401(k) withdrawals
Why we ask: to report the withdrawal and any tax withheld.
- Records of any rollover or conversion
Why we ask: a rollover usually isn't taxed, but it's reported.
- IRA contributions you made for 2026
Why we ask: some contributions are deductible.
HOME AND RENTAL PROPERTY
- Form 1098 for mortgage interest
Why we ask: it's deductible if you itemize.
- Property tax bills paid
Why we ask: also deductible if you itemize.
- Closing statement for a home bought or sold this year
Why we ask: a sale may mean a gain to report.
- Rent received and expenses for each rental property
Why we ask: to report the rental income and costs.
- Car loan interest statement (new, US-assembled personal car)
Why we ask: a new deduction may apply for loans after 2024.
DEDUCTIONS AND CREDITS
- Charitable donation receipts
Why we ask: from 2026, cash gifts count even if you don't itemize.
- Childcare costs, with each provider's name, address and tax ID
Why we ask: for the child and dependent care credit.
- Form 1098-T for college tuition
Why we ask: for education credits.
- Form 1098-E for student loan interest
Why we ask: the interest may be deductible.
- Form 1095-A (Marketplace health insurance)
Why we ask: to settle any premium tax credit you received.
- HSA statements: Forms 5498-SA and 1099-SA
Why we ask: to report contributions and what you spent.
- Medical expense receipts (if you itemize and they were large)
Why we ask: only costs above a share of your income count.
- Estimated tax payments made for 2026, federal and state
Why we ask: to credit what you've already paid.
Client-friendly version
The lists above use form numbers. Many clients don't know a 1099-DIV from a 1098, or whether their side job counts. This version asks in plain words, as questions, so a client can work through it without calling you.
Paste it into your request message, and remove the questions that clearly don't apply.
Your 2026 tax return: what we need from you
This covers 1 January to 31 December 2026. Most forms arrive in
January and February. Go through the questions below. Where the
answer is yes, please send what's listed. Where it's no, just tell
us. That helps as much as a document.
Did you have a job?
Send the W-2 from each employer. If you got tips or overtime, send
your last pay stub of the year too.
Did you do freelance or gig work, or sell through an app?
Send any 1099 forms you received, your own record of what you
earned, and your receipts for costs.
Do you have a bank, brokerage or crypto account?
Send the tax forms from each one. Brokerage forms often come as one
statement in mid-February.
Do you own part of a business, or get money from a trust?
Send the Schedule K-1. It can arrive as late as March.
Did you get Social Security, a pension or take money out of an IRA
or 401(k)?
Send the SSA-1099 and each 1099-R.
Do you own a home, or rent one out?
Send your mortgage interest form (1098), property tax bills and,
for a rental, what rent you received and spent.
Did you pay for childcare, college or student loans?
Send the receipts, the 1098-T or the 1098-E.
Did you give to charity?
Send the receipts. From 2026, cash gifts can count even if you
don't itemize.
Did you buy health insurance through the Marketplace?
Send the 1095-A.
Did the IRS send you an IP PIN, or write to you this year?
Send us the letters.
Please send everything by [due date]. If you're still waiting for a
form, send what you have now and the rest when it arrives.
Sending it
However you send the list, three things decide how fast it comes back.
- One request per client, in December or early January. Only the sections that apply, before the forms arrive, so clients know what to keep.
- A due date ahead of yours. The end of February leaves March to chase and prepare.
- Reminders that name what's missing. Most clients send the W-2 first, then stall on the brokerage statement or the K-1. A reminder that names them works better than "just checking in".
For the wording of the first email, see the tax organizer email templates. For timings, see how often to send reminder emails to clients.
How to do this in GarnerDocs
Save one template per kind of client, then start each client's request from the one that fits.
- W-2 employee. About you, wages and work, home, and deductions and credits.
- Investor. Investments and savings first, then K-1s, estimated payments and deductions.
- Retiree. Retirement and Social Security, savings, home and medical costs.
- Sections become categories. Your client sees the documents grouped the same way, with "why we ask" under each name as its description.
- Some items are short answers. A dependent's date of birth or an IP PIN can be typed instead of uploaded.
- Late forms stay open. A client still waiting on a K-1 sends the rest now, and reminders keep asking only for what's missing.
See Create a template.
Sources
- Gather your documents, IRS.gov. Checked on 24 October 2026.
- When to file, IRS.gov. Checked on 24 October 2026.
- Publication 509 (2026), Tax Calendars, IRS.gov: due dates for Form 1040, estimated tax, Schedule K-1s and extensions. Checked on 24 October 2026.
- General Instructions for Certain Information Returns, IRS.gov: when W-2s, 1099s and 1098s reach clients. Checked on 24 October 2026.
- Working Families Tax Cuts: individuals and workers, IRS.gov: the deductions for tips, overtime and car loan interest. Checked on 24 October 2026.
- Working Families Tax Cuts, IRS.gov: the charitable deduction for people who don't itemize. Checked on 24 October 2026.
This guide is general information, not legal or tax advice. Check the rules that apply to each client, including their state's.
Questions
When should I send the Form 1040 checklist?
In December or early January, before the forms arrive. Clients then know what to keep as W-2s and 1099s land, and a due date at the end of February leaves March to chase the last few.
Should every client get the whole list?
No. Send only the sections that apply, based on last year's return and what's changed. A W-2 employee with a savings account needs two sections, not eight.
What if a client is still waiting for a K-1 or a corrected 1099?
Ask for everything else now and leave the late form open on the list. If it hasn't arrived by your cut-off, an extension gives more time to file, but any tax owed is still due on 15 April.
Do clients need to send forms the IRS already has, like W-2s?
Yes. You prepare the return from the client's copies, and the IRS checks the return against the copies it gets from employers and payers. A form left off the return can lead to an IRS letter later.