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.
- Account types, ownership and beneficiary information
- Distribution statements and Forms 1099-R
- Relevant dates and correspondence from account custodians
How to use these records
Build a separate line for each account, its owner and any beneficiary relationship. Distribution rules depend on account type, dates and personal circumstances. Do not combine inherited and personally owned accounts into one assumed requirement or reuse an earlier year's calculation.
The question to resolve before filing
Which rules apply to each account and year, and are inherited accounts being reviewed separately?
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 assume a custodian's payment from one account settles every account's requirement.
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.