Kateryna Dzhevaga·IRS CAA · Authorized IRS e-file Provider·Federal practice (all 50 states)·EN · RU · UK
Checklist · 7 sections · 30+ items
What You Need to Gather to File a 1040 in the US
Filing a US tax return isn't a single document — it's a whole package. I've put together a complete checklist of 7 sections so you don't miss anything: from your W-2 to foreign accounts and crypto. Go through it before you file — you'll save hours of searching and a lot of stress.
Book your 1040 prepWhat's in the checklist
The complete checklist has 7 sections:
1. Personal information — passport, ITIN/SSN, residency status, bank details for your refund
2. Employment and freelance income — W-2, 1099-NEC, 1099-MISC, K-1
3. Real estate and investments — 1098, 1099-INT, 1099-DIV, 1099-B, K-1 for rentals
4. Education — 1098-T, 1098-E, tuition receipts
5. Healthcare and insurance — 1095-A, 1095-B, HSA contributions, medical expenses
6. Foreign assets — bank accounts, real estate, business abroad, FBAR data
7. Deadlines and filing — extension, estimated payments, prior year return
This checklist prevents 90% of the typical mistakes and omissions immigrants make.
📅 Updated: May 20, 2026
Section 1
Personal Information and Identification
- US passport (if a citizen) or foreign passport + Green Card / US visa
- SSN (Social Security Number) or ITIN — for every family member you're claiming
- Residency status — determined by the substantial presence test (183 days under the weighted formula)
- Home address as of December 31 + previous address if you moved
- US bank details for direct deposit of your refund (routing number + account number)
Section 2
Income Documents
- W-2 from each US employer (issued by January 31)
- 1099-NEC — for contractors and freelancers (if you earned $600+ from a single client)
- 1099-MISC — rental income, royalties, prizes, winnings
- K-1 from a partnership, S-Corp, or trust where you're an owner or beneficiary
- Foreign income (if any) — wages, dividends, rental income from real estate in your country of origin
💡 Foreign income is required for US persons (US citizens, Green Card holders, and those who pass the substantial presence test). It is NOT required for nonresidents filing a 1040-NR.
Section 3
Real Estate and Investments
- 1098 — mortgage interest (for homebuyers with a mortgage)
- Property tax — the bill from your state / county for the prior year
- 1099-INT — interest from bank deposits and bonds
- 1099-DIV — dividends from stocks and mutual funds
- 1099-B — sales of stocks, crypto, and other securities (with cost basis details)
Section 4
Education and Training
- 1098-T — tuition paid to a US college / university (for the AOTC or Lifetime Learning Credit)
- 1098-E — student loan interest (deduction up to $2,500)
- Receipts for textbooks and materials — for the AOTC you can claim up to $4,000 in qualified expenses
- 529 plan distributions — 1099-Q (only if used for non-qualified expenses)
Section 5
Healthcare and Insurance
- 1095-A — Marketplace insurance (Obamacare) for calculating the Premium Tax Credit
- 1095-B / 1095-C — other types of health insurance (from an employer or the government)
- HSA contributions (5498-SA) — contributions to a Health Savings Account, deductible
- Medical expenses > 7.5% of AGI — treatment, prescriptions, surgeries, dental, vision (for itemized deductions)
Section 6
Foreign Accounts and Assets (for immigrants)
- A list of all foreign bank accounts with the maximum balance for the year (for the FBAR if the total is $10K+)
- Foreign real estate with rental income (rental income is reported on the 1040 for US persons)
- Foreign brokerage accounts — Interactive Brokers, foreign brokers — for Form 8938 if applicable
- Cryptocurrency on foreign exchanges (Binance, KuCoin, Bybit) — now required on the FBAR as of 2024
- Debts at foreign banks, foreign retirement accounts (private pension funds, private pensions)
💡 This is the most common mistake immigrants make — skipping the FBAR or Form 8938. Penalties start at $10K for failure to file.
Section 7
Deadlines and Prior Filing
- Prior year return — a copy of last year's 1040 (for calculating carryovers)
- Estimated payments — if you made quarterly payments (Form 1040-ES vouchers)
- Extension if needed — Form 4868 by April 15, for an additional 6 months
- State tax documents — if you live in a state with an income tax (California, New York, etc.)
FAQ — 1040 Filing Checklist
When to start gathering, what to do if you're missing a document, foreign income, crypto, and whether you need help
Ideally, in February. Most W-2s and 1099s arrive by January 31. By February 15 you should have your entire main package. Don't wait until April — that creates stress and the risk of missing documents. If you're waiting on a K-1 from a partnership / S-Corp — those often don't arrive until March, which is normal (in that case, file an extension).
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