Documents to gather for your US return

Identity and status

• Passport, visa and I-797 approval notice
• I-94 record and a dated list of every entry to and exit from the US this year and the two before
• Green card, if you hold one, and the date you became a permanent resident
• Social Security number for you, your spouse and each child (or ITIN where no SSN is available)
• Last year’s return and any IRS letters received since

Are you a US tax resident?

US income

• Form W-2 from each employer
• Stock plan statements for RSUs, ESPP and options, with the cost basis, not only the broker form
• Forms 1099-INT, 1099-DIV and 1099-B from banks and brokers
• Form 1099-NEC or 1099-K and your records of income and expenses, if self-employed
• Form 1099-R for retirement distributions, and Form 1099-G for state refunds or unemployment
• Record of any relocation payment or signing bonus

Equity compensation

Indian income

• Interest certificates for NRE, NRO and FCNR accounts and fixed deposits
• Rent receipts, property tax and loan interest certificates for any Indian property let out
• Contract notes and capital gains statements for any Indian shares or funds sold
• Sale deed, purchase deed and TDS certificates for any Indian property sold
• Dividend statements, and Indian income tax returns or computations filed
• Form 16A and Form 26AS or the annual information statement showing tax deducted at source

Indian income on a US return

Accounts and assets abroad

For the FBAR and Form 8938, you need the highest balance during the year, not only the year-end figure.

• Every Indian bank account, with the highest balance during the year and the closing balance
• Demat and mutual fund folios, with year-end values
• EPF, PPF and NPS statements
• Insurance policies with a cash value
• Interests in any Indian company, partnership or trust

FBAR and Form 8938

Family and money moved

• Marriage date, and your spouse’s status and income, including Indian income
• Dates of birth and SSNs for children, and where each child lived during the year
• Details of large gifts received from relatives abroad, and money sent to family in India
• Childcare costs, with the provider’s name and address
• Dependent care FSA and 529 contribution statements

Gifts and money from India

Deductions, credits and payments

• Form 1098 for mortgage interest, and property tax and state tax paid
• Form 1098-T and receipts for tuition, if there are students
• Health insurance statements: Form 1095-A if you used the marketplace
• Charitable giving receipts
• Estimated tax payments made, with dates and amounts
• Any foreign tax paid, with the certificates