Do I Staple My Tax Return or Use Paper Clips?

Filing a paper tax return might seem straightforward, but small details—like how to assemble your documents—can make a difference. The IRS has specific preferences for organizing forms, and following these guidelines can help ensure smooth processing without unnecessary delays.

Physical Assembly Guidelines

The IRS prefers tax returns to be submitted in a specific order to facilitate processing. The primary form, such as Form 1040, should be placed on top, followed by additional forms in the sequence specified in the form instructions. This allows IRS agents to quickly locate relevant information.

Avoid using staples, as they slow down processing when IRS employees need to scan or separate pages. Instead, use paper clips or binder clips. If multiple pages of a single form are required, stack them neatly without folding or creasing.

For those filing jointly or reporting multiple income sources, keep each section clearly distinguishable. W-2s and 1099s should be placed behind the corresponding tax return form rather than mixed in randomly. Proper organization helps prevent misplacement and reduces errors.

Handling Schedules and Attachments

Schedules and attachments must be arranged correctly to ensure efficient processing. Each schedule serves a specific purpose, such as reporting additional income (Schedule 1), itemized deductions (Schedule A), or self-employment taxes (Schedule SE). These supporting documents should follow the order outlined in the IRS instructions.

Attachments, such as statements explaining unusual tax situations or elections, should be placed directly behind the corresponding schedule. For example, if claiming the Foreign Tax Credit on Form 1116, supporting documentation should be included immediately after it. This arrangement helps IRS personnel verify claims without unnecessary searching.

For additional explanation pages, such as statements detailing capital loss carryovers or passive activity loss limitations, clearly label them with the taxpayer’s name and Social Security number. This ensures that if documents become separated, they can still be matched to the correct return.

Managing Payment Vouchers

If a tax payment is included, handling the payment voucher properly ensures the IRS applies the funds correctly. Form 1040-V, the payment voucher for individual income tax returns, should be completed with accurate details, including the taxpayer’s name, address, Social Security number, and payment amount. Errors in these fields can cause delays or misapplied payments.

Payments should be made via check or money order, payable to the “United States Treasury.” Write the taxpayer’s Social Security number, tax year (e.g., “2024 Form 1040-V”), and daytime phone number on the check. Post-dated checks should be avoided, as the IRS processes payments upon receipt. A rejected check due to insufficient funds may result in penalties—$25 or 2% of the check amount if over $1,250.

Do not staple or clip the check to the voucher, as this can interfere with automated processing. Instead, place the voucher on top of the check or money order, keeping them separate from the rest of the tax return. Payments should be made in full whenever possible to prevent interest accumulation, which currently stands at 8% annually (as of Q1 2024) and compounds daily. If full payment isn’t feasible, setting up an installment agreement through Form 9465 may be a better option.

Mailing Requirements

Selecting the correct mailing address is essential to avoid delays. The IRS provides an updated list of addresses each year in the Form 1040 instructions, with separate P.O. boxes and processing centers designated for different states and whether a payment is included. Sending a return to the wrong location can slow processing, especially during peak tax season.

Using a mailing method with tracking, such as USPS Certified Mail or a private carrier like FedEx or UPS, provides proof of timely filing. This can be important if a dispute arises over whether the return was sent before the deadline. Taxpayers who owe additional taxes should also consider mailing time, as interest and penalties begin accruing from the original due date, not the postmark date.

Avoiding Common Errors

Even minor mistakes can lead to delays, rejected filings, or penalties. Ensuring accuracy and proper organization minimizes complications and reduces unnecessary back-and-forth with the IRS.

One of the most common errors is failing to sign and date the return. An unsigned return is considered invalid. If filing jointly, both spouses must sign unless one has authorized the other to sign on their behalf using Form 2848 (Power of Attorney).

Incorrect Social Security numbers or mismatched names—especially for dependents or recently married individuals—can cause the IRS to reject deductions or credits, such as the Child Tax Credit or Earned Income Tax Credit.

Errors in calculations, particularly when manually computing tax liability, credits, or deductions, are another frequent issue. While tax software checks for mistakes, those filing by hand should double-check figures against IRS tax tables and worksheets. Using the wrong tax bracket or failing to carry over amounts correctly can result in an underpayment, leading to IRS notices and potential penalties.

Submitting incomplete forms, such as missing required schedules or failing to attach necessary supporting documents, can also cause delays. The IRS may request additional information, prolonging processing times. Ensuring all required forms and attachments are included and correctly assembled helps avoid these issues.