Materials Checklist

• Prior year federal and state(s) tax returns (first year only).
• Names and social security numbers of yourself, spouse and any dependents. Include birth dates, relationship and, in the case of children over 18, their student status. Normally, this information is required the first year only unless there are changes during the year.
• Current address.
• Copies of extensions if applicable.

• All W-2 forms.
• All 1099-R forms (pension income, IRS disbursements, etc.)
• All 1099 forms for interest and dividends. Review your records; if one is missing, try to obtain it or send a copy of the last statement received with the YTD (year-to-date) information.
• Alimony received.
• Annual statements of any DRP (dividend reinvestment plans) accounts.
• All 1099-B forms. For sales of stock include copies of the purchase information and annual DRP statements if dividends were reinvested.
• Sales of other property (land, rentals, etc.) should include basis information. Basis is the amount paid initially plus improvements less depreciation allowed.
• All 1099-MISC forms. If the form is for "non-employee compensation" it will be subject to self-employment taxes and can be reduced by associated expenses. Include those expenses with your information.
• Sale of residence is often not taxable but include the information: copy of settlement statement and basis.
• Rental income and expenses if you own rental property. Depreciation record will also be needed on initial visit.
• Forms K-1 received from trusts, estates, partnerships or S-corporations.
• Farm income/expenses.
• Form 1099-G for unemployment compensation, gambling winnings or tax refunds.
• Form 1099-SSA for social security income.
• Any other income: list source, date(s) received and amount.

• Educator expenses if you are an eligible educator in grades K-12.
• Amounts and dates of all contributions to IRA, SEP, simple or other qualified plan. If IRA, indicate traditional or Roth.
• Student loan interest statement(s).
• Tuition and fees paid for taxpayer, spouse or dependent.
• Contributions to an Archer Medical Savings Account or Health Savings Account.
• Moving expenses. Indicate if your employer reimbursed any/all of the expenses, the distance between your two homes, how long you've been on the new job, the dates of the move.
• Penalties paid for early withdrawal of savings.
• Alimony paid; include recipient's name and social security number.

• Medical: Expenses must exceed 7.5% of AGI (income less adjustments) to be deductible. Include totals of amounts paid out of pocket for health insurance, long-term care insurance, prescriptions, hospitals, doctors, dentists, eyeglasses, hearing aids, etc. Include mileage to/from to obtain any treatment and lodging if treatment requires overnight stays.
• Taxes: Real estate and personal property taxes are deductible. Include dates of payments and amounts. Foreign taxes are also deductible.
• Interest: Include all Forms 1098 for mortgage interest. If you have an owner-financed mortgage and receive no 1098, include the name and social security number of the lender. Also include points paid if not included on the 1098. Investment interest (loans to purchase investment property) is also deductible.
• Charitable Gifts: Include a list of charities and amounts donated by check (or payroll deduction). Non-cash contributions should be itemized. If the total is over $500, include the name and address of the recipient. Stock contributions must include the value of the stock on the date of gift.
• Casualty Losses: The amount of loss is reduced by $100 and further limited by 10% of AGI so small losses are not usually deductible. However, include the information: date, location and description of loss. Basis of the item(s) and amount of any insurance reimbursement.
• Miscellaneous: Unreimbursed business expenses: union dues, job education, travel, meals, special clothing/equipment required, etc. Tax preparation fees, safe deposit box fees vhere deductible. Other investment fees: investment, management, IRA custodial fees (if paid direct and not from IRA), financial consultation, etc.
• Other: Gambling losses (if gambling winnings are included in income), federal estate taxes paid on income of a decedent, casualty losses on income property, etc.

• Child and dependent care: documentation of amounts paid, for whom and to whom paid with social security or employer identification number of recipient(s).
• Expenses incurred in education of yourself, spouse or dependents; also adoption expenses.
• Expense of qualified residential energy-saving items.

• If you have household help (not through an agency), include the amounts paid, the names, addresses and social security numbers of the recipients. Indicate whether you need W-2s prepared for the individuals.

• List all federal and state estimated tax payments with dates and amounts. Include the payments scheduled for January of the current year.
• If the return is on extension, list amounts paid with extension requests.

• If your return results in a refund, the money may be deposited directly to a checking/savings account. If you wish this to be done, enclose a voided check from the account.