Identity theft and your tax records

• An identity thief may use your stolen Social Security number to get a job. Their employer would report the thief’s wages under your Social Security number to the IRS. This could cause the IRS to think you have not reported all your income.
• If the thief files a tax return using your Social Security number, the IRS will think you have already received a refund or that you have filed a second copy or duplicate return.
• Be alert to possible identity theft if you receive an IRS notice or letter that states:
  • You have filed more than one tax return, or
  • You have received wages from an employer you have not worked for.

What you need to get started

Organizer and memory aid:

• Last year’s Federal and State tax returns for reference
  
• Photo ID
• Social Security card
• Proof of residence/relationship
• Income/Wage statements:
  
• W-2’s
• 1099’s
• Alimony received or paid
• Commissions received statement
• Brokerage account year-end statements
• ESPP (Employee Stock) statements
• Stock options sale papers
• Rental property income and expenses
• Partnership, S Corp, trusts, or estate yearly statements
• Pension or retirement income statements
• Social security income yearly statement
• Unemployment income yearly statement
• State income tax refund statement
• Lottery winnings (and lottery losses, if you have winnings)
• Car, motor home, and boat registration paperwork
• Donation receipts
• IRA/Roth contributions
• Child care expenses and provider information
• Medical expenses
• State taxes paid
• Un-reimbursed employment-related expenses
• Job-related educational expenses
• Casualty or theft losses
• Foreign taxes paid

Homeowners

• Mortgage interest year-end statement
• Home equity year-end statement
• Property tax information
• If you sold your home, purchase and home improvement information

Businesses

• Income and expense reports
  
• Mileage logs for autos
• Receipts for business assets purchased

Students

• Tuition and education fees
• Student loan information
• Grants and scholarship information

Dependency exemption and EITC
The IRS provides a list of documents you need to establish your relationship. You'll need to prove the following.

• Your relationship through birth certificates or adoption agency.
• Residency through school and medical records.
• Age -- generally the IRS will handle this, but you may need to show additional records for a child older than 18.
• Support through housing, clothing, food and education.

The relationship part may get complicated in the case of a nephew, as you would need birth certificates from you and your parents, sibling and nephew to spell out the relationship. If you were all born in the same place, this may not be so difficult, but if you have been overseas or to many cities, this could be time-consuming. The IRS may accept alternate proof such as from a church or school to establish the relationship.