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Keeping Up With Your Income Taxes All Year 
 
by kmhagen June 03, 2005

General guidelines to follow during the year

You should keep records to substantiate the income and expenses you report on your tax return, documents that support the basis of your home and other assets, and records related to your investments.

Income

You should basically keep everything that involves income. As a general rule, all income that you receive, in the form of money, goods or services, is taxable unless it is specifically exempt. And you will determine what income is exempt when you do your taxes. The following are examples of the documentation you should keep:

Employees:

  • Work contract or offer letter
  • Paycheck stubs or pay statements
  • Tips – You must keep a daily record of tips in order to report them to your employer to have social security, Medicare, and federal income tax withheld. You will also need this record to report your actual tip income on your tax return. If you don’t have another record, You can use IRS Form 4070A, Employee’s Daily Record of Tips
  • Documentation of awards, bonuses, stock options, and other incentives
  • W-2 – Wage and Tax Statement
  • Unemployment compensation statements and Form 1099-G

Self-employed and business owners:

  • Sales orders or tickets
  • Invoices
  • Billing statements
  • Fee billings
  • Cash register receipts
  • Credit card statements
  • Electronic funds transmittals
  • Bank statements
  • Other receipts

Others:

  • Bank statements (for deposits)
  • Brokerage statements
  • Receipts for rent and royalty income
  • Purchase and sale agreements
  • Social security benefits
  • Receipts of alimony – You should keep a copy of your divorce decree, written separation agreement, separate maintenance or support decree
  • Diary of gambling winnings and losses
  • W-2G – Certain Gambling Winnings
  • 1099 Forms for interest, dividends, capital gain distribution, and other types of income
  • Form 1099-R - Distribution From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., if you received a distribution.
  • K-1 Forms (for partnerships)
  • Worksheets for determining taxable portion of pensions, annuities, and social security benefits

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