Start with last year
The single most useful document is a complete copy of last year's federal and Massachusetts returns, including every schedule. It shows carryovers, prior-year tax for the estimated tax rules, and anything that should appear again. If you are finishing an extended 2025 return before October 15, 2026, this checklist works for that return too, with the differences noted below.
- Last year's Form 1040 and Massachusetts Form 1 (or 1-NR/PY), with all schedules
- Any IRS or DOR letters received during the year
- Records of federal and Massachusetts estimated payments, with dates and amounts
- Social Security numbers and dates of birth for everyone on the return
- Bank routing and account number for a refund or payment
Income documents
- W-2s from every employer (check box 12 and box 14; see the tips and overtime section below)
- 1099-NEC and 1099-MISC for contract or other income
- 1099-K from payment apps and card processors, if you received one
- 1099-INT and 1099-DIV for interest and dividends
- 1099-B and year-end brokerage statements, including cost basis
- 1099-R for pensions, IRA distributions and annuities
- SSA-1099 for Social Security benefits
- 1099-G for unemployment or state tax refunds
- Schedule K-1s from partnerships, S corporations, trusts or estates
- Rental income and expense records for each property
- Closing statement if you sold a home or other real estate
New for 2026: the items the 2025 federal law added
The federal law signed on 4 July 2025 created deductions for qualified tips, qualified overtime, car loan interest and seniors, plus Trump accounts for children. For 2026, employers and payers report tips and overtime in new places. For 2025 returns, the IRS gave transition relief because those codes did not yet exist, so pay stubs and employer statements matter more.
Massachusetts does not allow the tips, overtime, car loan or senior deductions, but the federal return still needs the records.
| Item | What to bring | Massachusetts effect |
|---|---|---|
| Qualified tips | W-2 box 12 code TP and the tipped occupation code in box 14b; or 1099-NEC box 1b, 1099-MISC box 13a, 1099-K box 1c | All tips are taxable on Form 1 |
| Qualified overtime | W-2 box 12 code TT; or 1099-NEC box 1d, 1099-MISC box 14 | All overtime is taxable on Form 1 |
| Car loan interest | Lender statement of interest paid, purchase contract and the vehicle's VIN | Not deductible on Form 1 |
| Trump account for a child | Child's Social Security number; any Form 4547 you already filed | No Massachusetts deduction |
| Charitable cash gifts (new non-itemizer deduction from 2026) | Receipts or bank records for each cash gift | Massachusetts does not follow the new federal rules |
Deductions and credits, federal
- Form 1098 mortgage interest statements
- Property tax bills and proof of payment (the federal cap on state and local taxes is $40,400 for 2026, reduced at higher incomes)
- Charitable receipts, and records of noncash gifts
- Childcare provider names, addresses, tax ID numbers and amounts paid
- Form 1098-T tuition statements and Form 1098-E student loan interest
- Form 1095-A if anyone had Marketplace health coverage
- IRA, HSA and other retirement contribution records
- Energy or vehicle purchases: note that the clean vehicle, home energy improvement and residential clean energy credits have expired for 2026
Massachusetts-only items
These are the records that most often go missing, because they have no federal counterpart and tax software may not prompt for them.
- Rent paid for your Massachusetts principal residence, with the landlord's name and address (the deduction is 50% of rent, up to $4,000)
- Contributions to a Massachusetts 529 college savings or prepaid tuition plan (deduction up to $1,000 per person, $2,000 married filing jointly)
- Commuter costs: E-ZPass Massachusetts tolls and MBTA, commuter rail, bus or boat passes
- Undergraduate tuition paid, and undergraduate student loan interest
- Property tax bills and water and sewer bills if anyone in the household is 65 or older (for the senior circuit breaker credit)
- Dependents under 13, dependents 65 or older, and any disabled dependent or spouse (for the $440 child and family credit)
- Moves into or out of Massachusetts during the year, with dates, and any income taxed by another state
- Massachusetts health insurance Form MA 1099-HC
The organizer: answer these before you gather anything
A short set of questions decides which of the lists above apply to you. Answering them first saves the second trip back to the filing cabinet.
- 1.Did your filing status change: marriage, divorce, separation or the death of a spouse?
- 2.Did anyone join or leave the household, including a new baby or a parent moving in?
- 3.Did you move into, out of or within Massachusetts?
- 4.Did you start, change or leave a job, or receive tips or overtime pay?
- 5.Did you buy, sell or refinance a home, or rent out any property?
- 6.Did you sell investments, cryptocurrency or collectibles?
- 7.Did you buy a new vehicle with a loan?
- 8.Did you turn 65, start a pension or Social Security, or take an IRA distribution?
- 9.Did you receive any letter from the IRS or Massachusetts DOR?
- 10.Did you make estimated tax payments, and on which dates?
Where we come in
If you work with us, we go through your answers to the organizer questions with you, so you only gather what applies. Anything missing is listed in one message rather than several. Before we start, we give you a scope and a price in writing.
Figures on this page were checked against the IRS and Massachusetts sources listed alongside on 28 Sep 2026. They change — confirm the current amount before relying on one.
General information for owner-led businesses, not advice for your specific situation. Tax and accounting rules change, and how they apply depends on facts particular to your business. Talk to us — or to another qualified professional — before acting on anything here.
