Jan 30, 2026

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By Sean Burke

What Do I Need to Bring To My Tax Appointment With My Boston, MA Accountant?

Key takeaways
  • Personal and business identification details, including Social Security numbers and business IDs
  • Complete income records
  • Documentation that supports deductions, credits, and major purchases
  • Proof of tax payments already made during the year
  • New forms and records required for the 2026 filing season under recent law changes

When I meet with Boston, MA business clients for their tax filing appointments, my goal is always to tell an accurate story about their year (their income, expenses, life changes, and the rest)…

… so that they pay an accurate amount to the IRS.

And the better prepared you are, the higher your chances of not overpaying.

Let’s walk through exactly what you need to bring for a seamless tax filing appointment.

What do I need to bring to my tax appointment for personal identification?

You’ll need these items to establish who you are in the eyes of the IRS and how your return is tied together.

  • Social Security information: Full legal names for you, your spouse, and any dependents, and Social Security numbers exactly as shown on Social Security cards
  • Address information: Your current home address and your business address (if different). A street address is required; a P.O. Box should only be used if street delivery is unavailable
  • Employer Identification Number (EIN)
  • IRS Identity Protection PIN

And a few other basic items your tax preparer will need:

  • Prior-year tax return: A complete copy of last year’s federal (and state, if available) return to confirm carryovers, elections, credits, and payment history
  • Forward-looking information: Any expected major changes in the coming year, like changes in income, asset purchases or sales, family changes, or filing-status changes

What income documents should a small business owner bring to a tax pro?

We need to make sure all income is properly reported and properly matched with what the IRS already has.

Related to wages, investments, and income, bring every form you’ve received, including:

  • W-2 forms
  • 1099 forms: including but not limited to independent contractor income, interest income, dividend income, capital gain distributions, and retirement plan distributions

Basically, if you received it, bring it. Even if it feels small or irrelevant.

Note: The threshold for 1099-K (third-party processors like Venmo/PayPal) has returned to $20,000 and 200 transactions. Even if you didn’t receive a form because you fell below this limit, I still need your internal records of that income. 

For your Rockland business’s financial information, we’ll need:

  • Income statement (profit & loss)
  • Balance sheet
  • General ledger 
  • Inventory Records (if you sell products): Final year-end inventory count and valuation (at cost), plus a total for your ‘Beginning Inventory’ as of January 1, 2026.

For payroll and contractor records, you’ll need to bring:

  • Year-end payroll records
  • Payroll tax returns
  • W-2s issued to employees
  • 1099-NECs issued to independent contractors

And if you use cloud-based accounting software, be prepared to grant me (or whichever tax professional you go to) access to review transactions and balances if questions arise. 

If you engaged in any digital asset activity during the year, bring:

  • A complete list or report of digital asset transactions: for receiving, buying, selling, or exchanging crypto
  • Transaction histories or CSV files from each exchange or wallet platform used during the year

What do I need to bring to my tax appointment to claim business owner deductions and tax credits?

This is where organization can have the biggest impact on your tax result.

If you used a personal vehicle for business:

  • Mileage log or mileage app summary: showing total business and personal miles for the year
  • Vehicle registration

If you purchased long-term assets (think furniture, computers, or machinery) for your Boston, MA business, bring details for each item, including:

  • Description of the asset
  • Purchase price
  • Date the asset was placed in service

If you qualify for a home office deduction (or think you might), bring:

  • Square footage of the home office
  • Total square footage of your home
  • Records for deductible home expenses: including mortgage interest or rent, utilities, repairs, cleaning, property taxes, and homeowners’ insurance

As far as itemized and personal deductions go, gather (if applicable):

  • Form 1098 (Mortgage Interest Statement)
  • Documentation for out-of-pocket medical expenses, charitable contribution receipts, and state and local tax payments

For health, family, and education expenses, bring records for:

  • Self-employed health insurance premiums: medical, dental, and vision for you, your spouse, and dependents
  • Dependent care expenses: Daycare provider name, address, EIN, and total amount paid during the year
  • Retirement contributions: IRA, SEP-IRA, or other retirement plans
  • Education expenses: Form 1098-E (student loan interest), Form 1098-T (tuition statements), records of qualified tuition and fee payments, total 529 plan contributions made for dependents
  • Healthcare coverage: Form 1095-A, 1095-B, or 1095-C, and state healthcare coverage verification if required by your state

Do I need to bring records for tax payments made during the year?

Yes, taxes already paid need to be credited correctly. Bring records for:

  • Prior-year overpayments: Amounts applied forward from the previous year and any IRS notices indicating changes to prior returns
  • Estimated tax payments: Federal and state payments made during the year, with dates and amounts of each payment
  • Any payments submitted with a filing extension

What do I need to bring to my tax appointment in 2026 under OBBBA?

  • Form 1099-DA: Issued by crypto exchanges or wallet providers to report proceeds from digital asset transactions. If you didn’t receive a 1099-DA, bring a complete CSV or transaction history to reconcile against IRS records
  • Documentation for new tips & overtime deductions:Monthly tip logs and payroll stubs showing qualified overtime pay
  • 100% Bonus Depreciation: Receipts or invoices for qualified property purchased after January 19, 2025 that show exact purchase date and date placed in service
  • SALT (State & Local Tax) Expansion: Property tax bills and state income tax payment records
  • Sunsetting energy and clean vehicle credits: If you purchased energy-related assets, bring EV or solar “Seller Reports” and exact purchase and installation dates
  • New car loan interest deduction: If you bought a new personal-use vehicle in 2025 or 2026 that was assembled in the U.S., bring your year-end interest statement (Form 1098-C/similar) and the Vehicle Identification Number (VIN)
  • Domestic R&D expenses: If your business developed new products, software, or technology in the U.S., bring a breakdown of those costs to take advantage of the new immediate 100% expensing rule

And of course, if you received any notice from the IRS or your State Department of Revenue in 2025 or 2026, please bring it. These usually contain information about changes to your account that your tax preparer needs to know to avoid processing delays.

Final thoughts 

Yes, this is a beast of a list. No, not all of it will apply to you. But it’s meant to clear a path for you to gather and organize your documents. And make sure to get on my schedule before it gets jam-packed.

FAQ

“I didn’t receive a 1099-K from Venmo or PayPal for my 2025 business income. Do I still have to report it?” 

Yes. Under the OBBBA, the 1099-K reporting threshold for the 2025 tax year was officially restored to $20,000 and 200 transactions. This means many small sellers won’t receive a form this January. However, the IRS still considers all business income taxable regardless of whether a form was issued.

“How do I claim the ‘No Tax on Overtime’ deduction for my 2025 return?” 

The OBBBA allows you to deduct the “premium” portion of your qualified overtime pay (the extra “half” in time-and-a-half), up to $12,500 ($25,000 for joint filers). Since 2025 is a transition year, your W-2 might not have a specific box for this yet. To claim it, bring your final 2025 pay stubs showing your year-to-date (YTD) overtime earnings to your tax appointment to calculate the deduction manually on your Schedule 1-A.

“Is it true I can deduct 100% of my equipment purchases again?” 

Yes, the OBBBA permanently reinstated 100% Bonus Depreciation, but the timing matters. For the 2025 tax year, the 100% rate applies to qualified property (machinery, computers, furniture) acquired and placed in service after January 19, 2025. If you bought assets in the first three weeks of January 2025, they may only qualify for a 40% rate. Bring your dated invoices to your tax appointment to apply the correct percentage.

“Can I really deduct my personal car loan interest this year?” 

Yes. You can deduct up to $10,000 in interest paid on a loan for a new personal-use vehicle, provided the vehicle was assembled in the U.S. and your income falls below certain limits ($100k single / $200k joint). Your tax preparer will need your loan interest statement and the Vehicle Identification Number (VIN) to verify eligibility.

“I heard I can ‘catch up’ on R&D deductions from previous years. How does that work?” 

If you were forced to spread out (amortize) your domestic research and development costs in 2022, 2023, or 2024, the OBBBA now allows you to accelerate and deduct those remaining costs all at once on your 2025 return. Make sure to bring your tax returns from the last three years to your tax appointment to calculate your “catch-up” deduction and boost your 2025 refund.

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