What to Bring to Your CPA:
The Complete Tax Document Checklist
Every document typically needed for individual and business tax returns — organized by income type and situation. No more scrambling at the last minute
- Pocket CPA
- Tax Preparation & Bookkeeping
- CPA-Led · Accurate · Responsive
In This Guide
- Documents Everyone Needs
- Investments & Capital Gains
- Bookkeeping Records
- W-2 & Employment Income
- Real Estate & Rental Income
- Common Mistakes
- Self-Employed & Business Owners
- Common Deductions
- S-Corp & LLC Owners
- Major Life Events
Working with a CPA is only as effective as the information you bring. The more organized and complete your documents are, the more accurate your return — and the less time you spend going back and forth. This guide covers everything, organized by situation, so you show up prepared.
Documents Everyone Needs
Regardless of income type, employment status, or complexity, every taxpayer needs a baseline set of documents. Have these ready before your first meeting.
- Social Security Numbers or ITINs for yourself, your spouse, and all dependents
- Prior-year federal and state tax returns (at minimum, the last two years)
- Bank account information for direct deposit of any refund
- Any IRS notices or correspondence received during the year
- Health insurance coverage documentation (Form 1095-A, B, or C)
- Identity verification documents if filing with a new preparer for the first time
Why It Matters
Your prior-year return is one of the most useful documents your CPA can review. It shows how your return was structured, what deductions were taken, and often reveals opportunities that were missed — or errors to correct going forward.
Income Documents
W-2 & Employment Income
Salary and wage income is relatively straightforward — but there are documents beyond the W-2 that matter, especially at higher income levels.
- Form W-2 from each employer (received by January 31)
- Form W-2G for any gambling or lottery winnings
- Documentation of employer stock options exercised (Form 3921 or 3922)
- Restricted Stock Unit (RSU) vesting statements and cost basis documentation
- Employer-provided benefit records: HSA contributions, dependent care FSA, commuter benefits
- Deferred compensation plan statements (457, SERP, etc.)
High-Income W-2 Earners
If you earn over $200,000 (single) or $250,000 (married filing jointly), you may be subject to the Additional Medicare Tax and Net Investment Income Tax. Your CPA needs a complete picture of all income sources — including your spouse's, if filing jointly.
Self-Employed & Business Owners (Sole Proprietors)
If you operate as a sole proprietor or single-member LLC, your business income flows to your personal return via Schedule C. Clean, organized records make a significant difference in accuracy and deductibility.
- All Form 1099-NEC and 1099-MISC received from clients and payers
- Bank statements showing total business deposits
- Payment processor reports (Stripe, PayPal, Square, Venmo for Business)
- Form 1099-K if applicable
- Invoices or revenue reports from your accounting system
- Profit and loss statement (P&L) for the year — from QuickBooks, Wave, or similar software
- Receipts or documentation for all business expenses over $75
- Home office measurements and mortgage/rent statements (if claiming home office deduction)
- Vehicle mileage log or total business miles driven with date, destination, and business purpose
- Business meal receipts with documented business purpose and attendees
- Health insurance premiums paid for yourself and family
- Retirement plan contributions (SEP-IRA, Solo 401(k), SIMPLE IRA)
- Professional development and education expenses
- Business insurance premiums, software subscriptions, and technology expenses
CPA Note from Pocket CPA
The vehicle deduction is one of the most frequently missed and mishandled deductions for self-employed individuals. You can deduct either the standard mileage rate or actual vehicle expenses — but the method must be chosen consistently. A mileage log kept throughout the year is your best protection.
S-Corp & Multi-Member LLC Owners
If your business is structured as an S-Corporation or partnership, the reporting is more complex. Your entity files its own return, which flows through to your personal return.
- Prior-year business tax return (Form 1120-S for S-Corps, Form 1065 for partnerships)
- Year-end financial statements: P&L and balance sheet
- Schedule K-1 from the entity (your share of income, deductions, and credits)
- Payroll records and W-2 issued to yourself as an officer/owner
- Shareholder basis calculations — critical for loss deductibility
- Records of any loans between you and the entity
- Distribution records — amounts and dates of all distributions taken
S-Corp Owners: Reasonable Compensation
The IRS requires S-Corp owner-employees to pay themselves a "reasonable salary" before taking distributions. If your W-2 wages look disproportionately low relative to your distributions, this is an audit risk that can result in back payroll taxes and penalties.
Investment & Passive Income
Investments & Capital Gains
Investment activity is one of the most documentation-intensive areas of a return. Cost basis errors alone can cause you to overpay — or trigger IRS notices years later.
| Document | Source | Status |
|---|---|---|
| Form 1099-B (brokerage proceeds) | Your brokerage (Fidelity, Schwab, Vanguard, etc.) | Required |
| Form 1099-DIV (dividends & distributions) | Your brokerage | Required |
| Form 1099-INT (interest income) | Bank or financial institution | Required |
| Cost basis statements for securities sold | Brokerage consolidated statements | Required |
| Cryptocurrency transaction history | Exchange (Coinbase, Kraken, etc.) | If applicable |
| Stock option exercise records | Employer or stock plan administrator | If applicable |
| Form 1099-OID (original issue discount) | Issuer of bond or debt instrument | Situational |
| Foreign account disclosures (FBAR, Form 8938) | Your records | If threshold met |