Filing taxes in the US for the first time: which documents do you need?

Short answer: to file your first federal return you need (1) a Social Security Number (SSN) or an ITIN, (2) every income statement for the year, such as W-2 and 1099 forms, (3) records for any deductions or credits, and (4) your bank details for a direct-deposit refund. The main form is Form 1040, usually due by April 15 of the following year.

1. Identification and tax ID numbers

• SSN for you, your spouse and any dependents.
• If you are not eligible for an SSN, use an ITIN – a tax ID issued by the IRS. You apply with Form W-7.
• Dates of birth for everyone listed on the return.
• Last year’s return, if you have one – not needed the first time.

2. Income documents

Employers must send W-2s by about the end of January. If you still don’t have yours by mid-February, ask your HR or payroll department first.

3. Records for deductions and credits (if any)

• 1098 – mortgage interest; 1098-T – tuition; 1098-E – student loan interest.
• Name, address and tax ID of your childcare provider if you paid for care so you could work.
• 1095-A if you bought health insurance through the Marketplace (HealthCare.gov).
• Receipts for charitable donations, if you plan to itemize.

4. Bank information

Your routing and account numbers so the IRS can deposit your refund directly – much faster than a paper check.

Notes for newcomers

• Your tax residency status (resident or nonresident alien) is not exactly the same as your immigration status. Green card holders and people who meet the substantial presence test generally file as residents (Form 1040); nonresidents use Form 1040-NR.
• Most states have their own income tax, but some, such as Texas and Florida, do not tax personal income.
• If your income is modest, you may be able to file for free through the IRS VITA program or IRS Free File. Income limits change every year – see the IRS pages in the sources.
• Keep copies of your return and documents for at least 3 years.