Checklist · 2026
Documents to gather for the new OBBBA deductions: a checklist
The new deductions come with new reporting. Collect these records before you file, so you can claim each deduction in full and answer any IRS questions.
Try the Schedule 1-A Estimator
For everyone
- Social Security numbers for you, your spouse and any other claimant
- Last year's return, for a quick MAGI comparison
- Year-end income statements (W-2, 1099)
Overtime
- Employer statement of qualified overtime, or payroll records that show the FLSA premium hours
- Pay rate history, if you need to compute the premium yourself
Tips
- Daily tip log or tip-reporting statements
- W-2 box 7 or 8 amounts, 1099-K or 1099-NEC if self-employed
- Your occupation, to match the Treasury list
Car loan interest
- Year-end lender statement showing total interest
- Vehicle identification number (VIN)
- Purchase agreement and window sticker showing final assembly point
Senior deduction
- Dates of birth for each spouse
SALT (itemizers)
- Property tax bills and proof of payment
- State and local income tax payments or sales tax receipts
- Mortgage interest statement (Form 1098) and charitable receipts
Frequently asked questions
How long should I keep these records?
The IRS generally recommends at least three years after you file, longer in some situations.
What if my W-2 does not show overtime separately?
Ask your employer for a statement of qualified overtime. IRS instructions describe interim methods for 2025.
Keep reading
Schedule 1-A · Overtime deduction · Auto loan interest · Schedule 1-A Estimator
This article is educational information, not tax advice. Rules can change and your situation may differ. Confirm details on IRS.gov or with a tax professional. Figures reflect law and IRS guidance as of 2026-10-21. See our methodology.