1040 Filing Checklist 2025: What You Need to Prepare Before Filing Form 1040

Official Source Basis

This checklist follows preparation requirements published by the Internal Revenue Service in the
Instructions for Form 1040 and Form 1040-SR.
Additional documentation guidance comes from
IRS Publication 17 — Your Federal Income Tax, IRS Publication 501, and
IRS Publication 505 — Tax Withholding and Estimated Tax.
These sources describe income reporting, taxpayer identification, credits, deductions, and estimated tax reconciliation requirements.

Why Preparation Matters Before Filing

The IRS reports that many return corrections happen because income forms are missing or payment records are incomplete.
Incorrect taxpayer information can also delay refund processing.
Preparing documents before filing reduces these risks and improves filing accuracy.

1040 Filing Checklist 2025

Personal Information

Prepare identification details for every person listed on the return.
Information must match Social Security Administration records.

• Social Security Number or ITIN for taxpayer, spouse, and dependents
• Full legal names
• Dates of birth
• Current mailing address
• Filing status confirmation
• Bank routing and account number for direct deposit or payment

Income Documents

Gather all income statements received during the tax year.
The IRS requires taxpayers to report income shown on information returns.

• Form W-2 for wages and salary income
• Form 1099-NEC for nonemployee compensation
• Form 1099-MISC when applicable
• Form 1099-INT for interest income
• Form 1099-DIV for dividends
• Form 1099-B for investment sales
• Form 1099-R for retirement distributions
• SSA-1099 for Social Security benefits
• Business or rental income summaries

Self-employed taxpayers should prepare accounting summaries before completing Schedule C.
Many preparers organize this information using structured worksheets available on the 1040 Excel preparation page.

Adjustments to Income

Certain deductions reduce adjusted gross income.
Supporting records should be available before filing.

• IRA contribution records
• Student loan interest statements
• Health Savings Account contribution records
• Educator expenses when applicable
• Self-employed health insurance payments
• Retirement plan contributions for self-employed taxpayers

Tax Credit Documentation

Many credits require reconciliation with IRS forms or third-party statements.
Incomplete information often results in IRS corrections.

• Dependent information for Child Tax Credit eligibility
• Childcare expense records
• Form 1098-T for education credits
• Energy improvement documentation when applicable
• Marketplace health insurance Form 1095-A

Itemized Deduction Records

Taxpayers who itemize deductions instead of claiming the standard deduction should prepare supporting documentation.
Requirements are explained in IRS Publication 17.

• Mortgage interest statement Form 1098
• Property tax payment records
• State and local tax payments
• Charitable contribution receipts
• Medical and dental expense documentation
• Qualified disaster loss records when applicable

Self-Employment and Business Records

Business income and expenses must be supported by records maintained during the year.
The IRS requires documentation for deductions claimed on Schedule C.

• Profit and loss summary
• Business income totals
• Expense records and receipts
• Vehicle mileage logs
• Home office expense calculations when applicable
• Equipment or asset purchase records

Estimated Tax Payments

Taxpayers who make quarterly payments must reconcile them on the return.
Estimated payment rules are described in IRS Publication 505.

• Quarterly federal estimated tax payments
• State estimated tax payments
• Prior year overpayment applied to the current year
• Extension payments if filed

Tracking payments during the year helps prevent underpayment penalties.

Health Coverage Information

Taxpayers who purchased insurance through the Marketplace must reconcile advance premium tax credits.
The IRS requires Form 1095-A information when applicable.

• Form 1095-A from the Health Insurance Marketplace
• Premium Tax Credit reconciliation information
• Employer coverage details when required

Prior Year Tax Return

Keeping the prior year return available helps complete several filing steps.
The IRS may require adjusted gross income verification for electronic filing.

• Prior year adjusted gross income for identity verification
• Carryforward credits or losses
• Depreciation schedules
• Estimated tax reference information

Final Review Before Filing

A short review before submission can prevent delays and correction notices.

• Confirm all income forms are included
• Verify Social Security Numbers and names
• Enter estimated payments correctly
• Match credit documentation with IRS forms received
• Verify banking information

Who Should Use This Checklist

This checklist helps individual taxpayers, freelancers, small business owners, and accounting professionals preparing client returns.
Organized preparation remains the most reliable way to complete Form 1040 accurately.

Final Thoughts

Tax filing becomes easier when documents are prepared before starting the return.
Following IRS documentation guidance helps reduce errors and supports accurate reporting.
Using preparation tools such as the 1040 Excel worksheet can further improve organization during the 2025 filing season.