How to Attach Forms to an IRS Return for E-File or Paper Filing

Submitting tax returns to the IRS involves more than just completing the main form. Depending on your financial situation, additional forms or schedules may be necessary to support reported income, deductions, or credits. Missing required documents can cause delays or trigger audits.

Ensuring all necessary attachments are included and formatted correctly helps streamline the filing process and ensures compliance with IRS regulations.

Identifying Required Attachments

The IRS requires different supporting documents based on income, deductions, or credits claimed. For example, self-employed individuals must include Schedule C (Profit or Loss from Business) to report earnings and expenses. Taxpayers claiming the Earned Income Tax Credit (EITC) with qualifying children need Schedule EIC. Those itemizing deductions must submit Schedule A, which details medical expenses, state and local taxes, mortgage interest, and charitable contributions.

Certain tax credits also require additional forms. The Child Tax Credit may require Form 8812 (Credits for Qualifying Children and Other Dependents) to determine eligibility and calculate the refundable portion. Education-related benefits require Form 8863 (Education Credits) to report tuition payments and determine eligibility for the American Opportunity Credit or Lifetime Learning Credit. Taxpayers with investment income above certain thresholds must file Form 8949 and Schedule D to report capital gains and losses from stock sales or other asset disposals.

Those with foreign financial interests have additional reporting requirements. Individuals with foreign bank accounts exceeding $10,000 at any point during the year must file FinCEN Form 114 (FBAR) separately. Taxpayers with foreign assets above IRS thresholds must attach Form 8938 (Statement of Specified Foreign Financial Assets). Failing to submit these forms when required can result in penalties.

E-File Submission Steps

Filing electronically reduces errors and speeds up processing. Taxpayers can use IRS Free File, commercial tax software like TurboTax or H&R Block, or a professional tax preparer authorized for IRS e-filing. These platforms automatically check for missing attachments before submission.

As financial details are entered, tax software determines which additional forms are needed. For example, reporting stock sales prompts the system to generate Form 8949 and Schedule D. Before submission, taxpayers must electronically sign the return using a Self-Select PIN or their Adjusted Gross Income (AGI) from the prior year.

The IRS performs initial validation checks upon submission. If errors are found, such as missing attachments or incorrect Social Security numbers, the return is rejected with an error code explaining the issue. Taxpayers can correct and resubmit the return.

Paper Filing Steps

Submitting a tax return by mail requires careful organization to avoid delays. The Form 1040 should be placed on top, followed by required schedules and forms. Income statements like W-2s and 1099s should be stapled to the front in the designated area. Worksheets or calculation schedules should not be included unless specifically requested.

Returns must be sent to the correct IRS processing center, which varies by location and whether a payment is included. The IRS updates mailing addresses annually, so taxpayers should verify the correct address before sending their return. Using certified mail with a return receipt is recommended to confirm delivery, as paper returns can take weeks or months to process.

Form Formatting Requirements

Proper formatting helps prevent processing delays. Tax forms should be legible, printed in black ink using standard fonts like Times New Roman or Courier for machine readability. Light-colored ink or decorative fonts can cause scanning errors.

Forms should be printed at 100% scale to ensure alignment with IRS scanning systems. Writing in margins or adding extra marks can interfere with automated processing. Any additional documentation should be clearly labeled and referenced within the main form. Extra pages should include the taxpayer’s name and Social Security number at the top to prevent misplacement.

Confirming Receipt with the IRS

Verifying that the IRS has received a tax return helps prevent issues like lost documents or late penalties.

For e-filed returns, the IRS typically sends an acknowledgment within 24 to 48 hours confirming receipt. This notification, provided through tax software or a preparer, indicates whether the return was accepted or rejected. If accepted, processing begins. If rejected, the notice includes an error code explaining the issue so the taxpayer can correct and resubmit. Taxpayers can also check their return status using the IRS “Where’s My Refund?” tool, which updates daily.

For paper-filed returns, confirmation takes longer. Since mailed returns take weeks to reach the IRS and even longer to process, taxpayers should use certified mail with a return receipt as proof of delivery. If additional confirmation is needed, taxpayers can request a tax transcript, which shows whether the return has been processed and any adjustments made.

Retaining Copies and Records

Keeping copies of tax returns and supporting documents is important for audits, amendments, or future reference. The IRS recommends retaining records for at least three years, but some situations require longer.

If a taxpayer underreports income by more than 25%, the IRS can audit returns up to six years after filing. Those claiming deductions related to real estate, business expenses, or capital assets should keep records for as long as they own the asset plus three years after disposal to substantiate cost basis calculations. In cases of fraudulent returns or failure to file, there is no statute of limitations, meaning records should be kept indefinitely.

Digital storage, such as encrypted cloud services or external hard drives, provides a secure way to retain tax documents. Taxpayers should ensure electronic copies are backed up and accessible for IRS inquiries. Keeping organized records simplifies future filings and protects against disputes or audits.