Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Concluding the Interview

Printing and Storing Returns

Forms Taxpayers Keep

Taxpayers must keep records to prove their income and expenses. If they own a home or investments, their records should contain information needed to calculate the basis of the property.

Advise taxpayers to keep a copy of the following documents for at least three years:

  • Form 1040 with all forms, schedules, and attachments
  • All other tax-related documents, including Forms W-2 and 1099
  • If applicable:
    • Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent (or similar statement)
    • Power of Attorney
  • For e-file returns, taxpayers must also keep a copy of the signed Form 8879, IRS e-file Signature Authorization. This form is not needed if the Self-Select PIN (personal identification number) method is used.

If Publication 730, Important Tax Records Envelope, is available, place the return and supporting documents directly into the envelope, or use an alternative. Emphasize to taxpayers that they should bring this year's return to next year's appointment.

Collage of recordkeeping tips and taxpayer records.