What to Bring to Your Tax-Aide Appointment

To ensure we can complete your return accurately and efficiently, please bring the following documents to your appointment.

1. Required Identification & Forms

• Photo ID: Government-issued photo ID for you (and your spouse, if filing jointly).

• Social Security Cards: Original cards or ITIN letters for everyone named on the return (taxpayers and all dependents).

• Intake Booklet: Please complete the Intake/Interview & Quality Review Sheet before you arrive. Download in English or Download in Spanish.

• Maryland Taxpayer Checklist: Download here.

2. Financial & Previous Tax Records

• Last Year’s Return: Your complete 2024 Federal and State tax returns.

• IRS Letters: Any correspondence received from the IRS this year, including your Identity Protection PIN (IP PIN) if one was issued.

• Income Documents: All W-2s, 1099s (Interest, Dividends,,Social Security Form 1099-SSA (the one with the pink box 5)  Pensions), and any other records of income. 

• Direct Deposit Info: A voided check (not a deposit ticket). This is the fastest and safest way to receive your refund and protects you from mailbox theft. Please note that the IRS has said that issuance of paper check refunds my take six to eight weeks longer to arrive this tax season.

3. Important: Changes to OPM 1099-R Delivery for 2026

If you receive a federal pension from the U.S. Office of Personnel Management (OPM), please be aware of a significant change in how your 2026 Form 1099-R is being delivered.

OPM's 2026 1099-R delivery

OPM now says that annuitants with an email address on file will receive an email with instructions/options for accessing their 1099-R electronically. Unless the annuitant changes the preference to Postal mail, OPM says they will not receive the 1099-R by mail.

For the 2026 tax year, that means the 1099-R issued in January 2027.

There are essentially two delivery choices:

Delivery method         What happens

Electronic                   OPM sends an email with instructions/link to access the 1099-R digitally

Postal mail                 OPM mails the paper 1099-R, generally in the last week of January

OPM says the paper form should be mailed by January 31, although some retirees may not receive it until mid-February. The electronic version should be available through Retirement Services Online by January 31.

How to Get Your 1099-R

• Check Your Email: Look for an email from OPM with instructions on how to securely download your document.

• Download Without Logging In: You can use OPM’s new "fast track" tool to download your form directly. You will need your CSA/CSF claim number, SSN, and Zip Code.

  • Link: servicesonline.opm.gov/1099-request

• Log In to Services Online: You can also access your form by logging into your account at opm.gov/rso.

What If You Still Need a Mailed Copy?

If you do not have internet access or prefer a paper form, you can request a duplicate be mailed to you by:

1. Calling the OPM Retirement Services hotline at 1-888-767-6738.
   TTY: 711
   Hours: Monday–Friday, 7:40 a.m.–5:00 p.m. Eastern Time (closed federal holidays).

2. Updating your "Communication Preferences" within your online profile for future years.

Please ensure you have this document before your tax appointment, as it is required to report your pension income accurately.

4. NEW for 2025: Major Tax Law Changes

The One, Big, Beautiful Bill Act (OBBBA) passed in July 2025 introduced several new "above-the-line" deductions.1 You do not need to itemize to claim these, but you must bring the required documentation:

🚗 New Car Loan Interest Deduction

You can now deduct up to $10,000 of interest paid in 2025 on a loan for a new vehicle purchased for personal use.

• Requirements: The vehicle must be new (not used/leased), weigh under 14,000 lbs, and have undergone final assembly in the U.S.

• What to bring: 1. Your Vehicle Identification Number (VIN).
  2. A statement from your lender showing the interest paid in 2025.

• Phase-out: Begins at $100,000 income ($200,000 for joint filers). Download Worksheet.

💰 Tax-Free Tips

Up to $25,000 of qualified voluntary tips are now deductible.

• What to bring: Your W-2 (if tips were reported) or a detailed personal log of tips received.

• Worksheet for Employees | Worksheet for Self-Employed.

⏱️ Overtime Pay Deduction

Up to **$12,500** ($25,000 for Joint filers) of the "premium" portion (the half-time in "time-and-a-half") of your overtime pay is now deductible.

• What to bring: Your W-2 or your final pay stub of 2025 showing your total overtime hours and premium rates. Download Worksheet.

👵 Enhanced Senior Deductions

Taxpayers 65 or older get a new $6,000 deduction ($12,000 for married couples filing jointly if  both are 65 or over). This is available whether or not you itemize other deductions.  You must have a Social Security number to claim this deduction and it starts to phase out if your income is over $75,000 ($150,000 for married couples). The senior deduction is designed to help offset the taxes you pay on Social Security but it does not eliminate those taxes. Married couples filing separate returns are not eligible for this deduction.

5. Special Situations

• Education Expenses: Bring Form 1098-T, your student financial account statement, and the Education Worksheet.

• Health Insurance: If you have Marketplace insurance, you must bring Form 1095-A. We cannot finish your return without it.

• Self-Employed: Bring all income/expense records and the Self-Employment Worksheet.

• Itemizing: If you think your deductions (Medical, Taxes, Charity) exceed the standard deduction table below, please complete the 2025 Itemized Deduction Worksheet.

Standard Deduction:

The tax bill provided an extra increase in the federal standard deduction.  For the 2025 tax year, the standard deduction is:

• $15,750 for single taxpayers or if you are married but filing separate returns.  It will be $17,750 if you are 65 or older.

• $23,625 if you are the head of a household supporting another individual.  It goes up to $25,625 if you are 65 or older.

• $31,500 for married couples filing jointly ($34,700 if both are 65; $33,100 if only one is 65 or older) .

• Blind taxpayers get an extra $1,600 on joint returns and $2,000 on single or head-of-household returns