The return you file in 2027 covers what you earned and spent in 2026. Most of the paperwork looks the same as always: W-2s, 1099s, and receipts for whatever you plan to deduct. What’s different this time is a handful of new deductions that need specific proof, and a refund system that now expects a bank account.
Use this as a working checklist. Gather what applies to you, skip what doesn’t, and start a folder in January as forms arrive.
Key Dates for the 2027 Filing Season
| Date | What happens |
| By January 31, 2027 | Employers send W-2s; most 1099s are due to you |
| Late January 2027 | IRS starts accepting 2026 returns (exact date announced each January) |
| Mid-February 2027 | Brokerage consolidated 1099s often arrive, sometimes later with corrections |
| April 15, 2027 | Filing deadline for most taxpayers and deadline to pay any tax owed |
| October 15, 2027 | Extended deadline if you file Form 4868 by April 15 (an extension to file, not to pay) |
Personal and Identity Documents
- Social Security numbers for you, your spouse, and every dependent. Use the cards or SSA records, not memory, since a single wrong digit gets a return rejected.
- An ITIN for anyone who can’t get an SSN. If yours expired, renew it before filing. See our ITIN application documents and ITIN renewal guides.
- Last year’s return. E-filing software uses your prior-year adjusted gross income to verify your identity.
- Your IRS Identity Protection PIN, if you have one. It changes every year.
- Bank routing and account numbers for direct deposit.
That last item matters more than it used to. The IRS has been phasing out paper refund checks, and direct deposit is now the standard way refunds go out. If you don’t have a bank account, open one before you file; here’s what you need to open a bank account.
If the IRS holds your return for identity checks, you’ll get a letter asking you to verify. Our guides to IRS identity verification documents, IRS Letter 5071C, and verifying with ID.me walk through it.
Income Documents
| Form | What it reports | Who sends it |
| W-2 | Wages, withholding, and (new for 2026) codes for tips and overtime | Employer |
| 1099-NEC | Freelance or contract income, generally $2,000 or more for payments made in 2026 (the threshold was $600 before) | Clients |
| 1099-K | Payments through apps and marketplaces, generally once you pass $20,000 and 200 transactions | Payment platforms |
| 1099-INT and 1099-DIV | Interest and dividends | Banks and brokers |
| 1099-B | Stock and crypto sales | Brokers and exchanges |
| SSA-1099 | Social Security benefits | Social Security Administration |
| 1099-R | Pension, IRA, and 401(k) distributions | Plan administrator |
| 1099-G | Unemployment benefits and state tax refunds | State agencies |
| Schedule K-1 | Share of income from partnerships, S corps, estates, or trusts | The entity |
| 1099-MISC | Rents, royalties, prizes, and other income | Payer |
Self-employed? Keep your own income records too. A missing 1099 doesn’t make income tax-free, and payment apps report more than they used to. Landlords need rent records and expense receipts for Schedule E; see our list of rental property tax documents and how to fill out Schedule E.
New Deductions on 2026 Returns, and the Proof Each One Needs
The One Big Beautiful Bill Act added several deductions you can claim whether or not you itemize. Most go on the new Schedule 1-A. Here’s what to keep for each.
| Deduction (tax year 2026) | Maximum | What to keep |
| Qualified tips | Up to $25,000 | W-2 with the tips code in Box 12, or 1099s; your own tip log for cash tips |
| Qualified overtime (the premium part only) | Up to $12,500, or $25,000 for joint filers | W-2 with the overtime code in Box 12; pay stubs showing overtime hours and rates |
| Car loan interest on a new, U.S.-assembled personal vehicle | Up to $10,000 | Lender’s interest statement, purchase contract, and the vehicle’s VIN |
| Enhanced senior deduction (age 65+) | $6,000 per eligible person | Proof of age and SSN; income records, since it phases out at higher incomes |
| Cash charitable gifts for people who take the standard deduction | $1,000, or $2,000 for joint filers | Bank records or written receipts from qualified charities |
Income limits apply to most of these, and each phases out above certain income levels. For tax year 2025, employers weren’t required to show tips and overtime separately, which made last season messy. Starting with 2026 W-2s, employers have to report them with new codes, so this season should be easier. We explain the codes in W-2 Box 12 codes TP and TT, the full no tax on tips and overtime documents list, and how to complete Schedule 1-A. Car buyers can read more about the car loan interest deduction.
The charitable deduction for non-itemizers doesn’t cover gifts to donor-advised funds or supporting organizations. Keep the bank record or receipt for every cash gift.
Deduction and Credit Documents If You Itemize
With the 2026 standard deduction at $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household, most people won’t itemize. But the cap on state and local tax deductions rose to $40,400 for 2026, which makes itemizing worth a second look for homeowners in high-tax states. If you itemize, gather:
- Form 1098 for mortgage interest
- Property tax bills or statements
- State and local income tax paid, or sales tax records
- Medical and dental bills, if they’re large relative to your income
- Receipts for charitable gifts, plus written acknowledgments for gifts of $250 or more
Homeowners should also check whether they’ve claimed their state’s property tax break. Here’s what you need for a homestead exemption.
Documents for Common Credits
- Child Tax Credit. SSNs for each child under 17. The credit is $2,200 per qualifying child for 2026, with up to $1,700 refundable.
- Child and dependent care credit. The provider’s name, address, and taxpayer ID, plus what you paid.
- Education credits. Form 1098-T from the school, and receipts for books or supplies if required. Form 1098-E covers student loan interest.
- Premium tax credit. Form 1095-A if you had Marketplace coverage. You must reconcile it on your return. Here’s what you need for a HealthCare.gov application.
- Retirement contributions. Records of IRA contributions and, for HSAs, Forms 5498-SA and 1099-SA.
Special Situations
Filing for someone who died. The personal representative files a final return. You’ll need the death certificate and, to claim a refund, sometimes Form 1310. See documents to file taxes for a deceased person.
Business owners. Sole proprietors need income records, receipts, mileage logs, and any 1099s. LLCs that elected S corporation status file a separate business return; here’s what goes with an S corp election.
Students and parents. Your filed return feeds the FAFSA, so keep a copy handy. See the FAFSA documents guide.
Changing jobs or withholding. If you owed a lot or got a huge refund, adjust your withholding on a new W-4 form.
How Long to Keep Your Tax Records
| Keep for | What |
| At least 3 years after filing | Your return and most supporting documents. This is the IRS’s general window to audit. |
| 6 years | Records if you may have left out more than 25% of your income |
| 7 years | Records for a bad debt or worthless securities deduction |
| As long as you own the asset, plus 3 years | Home purchase and improvement records, investment cost basis |
If a letter from the IRS does arrive, start with our guide to IRS audit documents.
Frequently Asked Questions
When can I file my 2026 tax return?
The IRS usually opens filing in late January. It announces the exact date in early January each year. You can prepare your return before then and submit it once the season opens.
What if I haven’t received a W-2 by February?
Ask your employer first. If it still doesn’t arrive, the IRS can help after mid-February. Use your final pay stub to estimate, and file a corrected return later if needed.
Do I need receipts for the standard deduction?
No. But keep records for the new deductions you can take on top of it, such as tips, overtime, car loan interest, and the non-itemizer charitable deduction.
Is IRS Direct File still available?
No. The IRS ended Direct File. Free options still include IRS Free File for eligible taxpayers and free help through VITA and TCE volunteer sites.
Will I get a paper refund check?
Paper checks are being phased out. Choose direct deposit on your return for the fastest refund, usually within 21 days of e-filing.
Do I report crypto or app payments?
Yes. All income is taxable whether or not you get a 1099. Keep your own records of sales and payments received.
Official Sources
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