Filing Prep for 2027: Forms and Records to Gather for Your 2026 Return
Filing for 2026 starts when the IRS opens the 2027 filing season. The IRS hasn’t announced that date yet, so check IRS.gov/filing in January. Use this page to gather everything before then.
Forms to gather
- Form W-2 from each employer. (IRS: About Form W-2)
- Form 1099-NEC from each client who paid you as a nonemployee. For 2025 forms, the IRS deadline to furnish them was February 2, 2026. Confirm the date for 2026 forms in the current General Instructions for Certain Information Returns.
- Form 1099-K from payment apps or marketplaces, if you crossed the $20,000 / 200-transaction threshold. Filers must send your copy by January 31. (IRS) Note: some older IRS instructions still show a lower threshold. Treat the IRS 1099-K page as current, and report all income either way.
- Your 1040-ES payment records, with the date and amount of each 2026 payment. (IRS Online Account) See 2026 estimated tax dates.
Records to pull from your books
- Gross receipts by payer. Reconcile them to your 1099s. If a 1099 is wrong, ask the issuer for a corrected form. (IRS)
- Business expenses with receipts, and your mileage log split at July 1 (2026 rates).
- Net profit for Schedule C and SE tax: OASDI / SE tax.
Keep or toss?
Keep the 2026 file for at least 3 years after you file, and longer in the cases the IRS lists. (IRS: How long should I keep records?)
Still in 2026? Start with the year-end tax checklist, then the season hub.
Track it in one workbook
The W-2 + 1099 Tax Reserve Kit ($29, Excel, no VBA) logs side-hustle income, expenses, mileage and 1040-ES reserves in one place, so year-end and filing prep are a lookup instead of a hunt. It is a tracking tool, not tax advice.
Not tax advice. Shortell Designs is not a CPA. Rules and dates change; confirm on IRS.gov or with your tax professional.