Preparation resource. Editorial review: November 3, 2026. This guide helps organize records and questions; it does not determine your tax position. Use the agency instructions for the relevant year and obtain advice for your circumstances.
Records to organize
Prepare the records that relate to your situation and keep the original supporting statements. Use the same filing year or clearly labelled periods so the reviewer can follow the history.
- W-9s collected through a secure process
- Vendor payment ledger and payment-method details
- Corrected names or identification correspondence
How to use these records
Separate payee identity collection from the decision about which payments require reporting. Reconcile payment methods and corrections using the applicable year's instructions. Obtain tax identification information securely; do not circulate completed W-9s in an ordinary group message.
The question to resolve before filing
Which payments and payees require information reporting for the applicable year?
Start with the facts you can support. Identify missing statements, corrections and earlier filings instead of filling a gap with an estimate that has not been discussed. Tell the team which countries, tax years and agencies are involved so the engagement can cover the right work.
A mistake to avoid
Do not email an unprotected collection of taxpayer identification numbers or assume every payment follows one rule.
A clear handoff to your preparer
- Label the evidence. Keep each record with its relevant year, account or activity.
- List open questions. Share missing information and anything that differs from the prior return.
- Confirm the scope. Ask which returns, disclosures and follow-up work are included before preparation begins.
Do not enter identity numbers, account numbers, verification codes or tax-document copies in a public enquiry. Use your private client portal for requested records after onboarding.
Official starting points
Use the current agency guidance and the instructions for the applicable filing year. A source link is not confirmation that a particular rule, election or claim applies to your circumstances.