Artículo Copies of tax returns.. Copies of tax returns.

id="en_US_2025_publink1000264673"> Copies of tax returns. You should keep copies of your tax returns as part of your tax records. They can help you prepare future tax returns, and you will need them if you file an amended return or are audited. Copies of your returns and other records can be helpful to your survivor or the executor or administrator of your estate. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income from your online account. To create or access your online account go to IRS.gov/Account . If necessary, you can request a copy of a return and all attachments (including Form W-2) from the IRS by using Form 4506. There is a charge for a copy of a return. For information on the cost and where to file, see the Instructions for Form 4506. If you just need information from your return, you can order a transcript in one of the following ways. Access your online account at IRS.gov/Account . Go to IRS.gov/Transcript . Use Form 4506-T or Form 4506T-EZ. Call 800-908-9946. There is no fee for a transcript. For more information, see Form 4506-T. Basic Records Basic records are documents that everybody should keep. These are the records that prove your income and expenses. If you own a home or investments, your basic records should contain documents related to those items. Income. Your basic records prove the amounts you report as income on your tax return. Your income may include wages, dividends, interest, and partnership or S corporation distributions. Your records can also prove that certain amounts aren’t taxable, such as tax-exempt interest. Note: If you receive a Form W-2, keep Copy C until you begin receiving social security benefits. This will help protect your benefits in case there is a question about your work record or earnings in a particular year. Expenses. Your basic records prove the expenses for which you claim a deduction (or credit) on your tax return. Your deductions may include alimony, charitable contributions, mortgage interest, and real estate taxes. You may also have childcare expenses for which you can claim a credit. Home. Your basic records should enable you to determine the basis or adjusted basis of your home. You need this information to determine if you have a gain or loss when you sell your home or to figure depreciation if you use part of your home for business purposes or for rent. Your records should show the purchase price, settlement or closing costs, and the cost of any improvements. They may also show any casualty losses deducted and insurance reimbursements for casualty losses. For detailed information on basis, including which settlement or closing costs are included in the basis of your home, see Pub. 551. When you sell your home, your records should show the sales price and any selling expenses, such as commissions. For information on selling your home, see Pub. 523. Investments. Your basic records should enable you to determine your basis in an investment and whether you have a gain or loss when you sell it. Investments include stocks, bonds, and mutual funds. Your records should show the purchase price, sales price, and commissions. They may also show any reinvested dividends, stock splits and dividends, load charges, and original issue discount (OID). For information on stocks, bonds, and mutual funds, see Pub. 550 and Pub. 551. Proof of Payment One of your basic records is proof of payment. You should keep these records to support certain amounts shown on your tax return. Proof of payment alone isn’t proof that the item claimed on your return is allowable. You should also keep other documents that will help prove that the item is allowable. Generally, you prove payment with a cash receipt, financial account statement, credit card statement, canceled check, or substitute check. If you make payments in cash, you should get a dated and signed receipt showing the amount and the reason for the payment. If you make payments using your bank account, you may be able to prove payment with an account statement. Account statements. You may be able to prove payment with a legible financial account statement prepared by your bank or other financial institution. Pay statements. You may have deductible expenses withheld from your paycheck, such as medical insurance premiums. You should keep your year-end or final pay statements as proof of payment of these expenses. How Long To Keep Records You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Generally, this means you must keep records that support items shown on your return until the period of limitations for that return runs out. The period of limitations is the period of time in which you can amend your return to claim a credit or refund or the IRS can assess additional tax. Table 1-6 contains the periods of limitations that apply to income tax returns. Unless otherwise stated, the years refer to the period beginning after the return was filed. Returns filed before the due date are treated as being filed on the due date. Table 1-6. Period of Limitations IF you... THEN the period is... 1 File a return and (2), (3), and (4) don’t apply to you, 3 years. 2 Don’t report income that you should and it is more than 25% of the gross income shown on your return, 6 years. 3 File a fraudulent return, No limit. 4 Don’t file a return, No limit. 5 File a claim for credit or refund after you filed your return, The later of 3 years or 2 years after tax was paid. 6 File a claim for a loss from worthless securities or bad debt deduction, 7 years. Property. Keep records relating to property until the period of limitations expires for the year in which you dispose of the property in a taxable disposition. You must keep these records to figure your basis for computing gain or loss when you sell or otherwise dispose of the property. Generally, if you received property in a nontaxable exchange, your basis in that property is the same as the basis of the property you gave up. You must keep the records on the old property, as well as the new property, until the period of limitations expires for the year in which you dispose of the new property in a taxable disposition. Refund Information You can go online to check the status of your 2025 refund 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail a paper return. If you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status. Be sure to have a copy of your 2025 tax return available because you will need to know the filing status, the first SSN shown on the return, and the exact whole-dollar amount of the refund. To check on your refund, do one of the following. Go to IRS.gov/Refunds . Download the free IRS2Go app to your smart phone and use it to check your refund status. Call the automated refund hotline at 800-829-1954. Interest on Refunds If you are due a refund, you may get interest on it. The interest rates are adjusted quarterly. If the refund is made within 45 days after the due date of your return, no interest will be paid. If you file your return after the due date (including extensions), no interest will be paid if the refund is made within 45 days after the date you filed. If the refund isn’t made within this 45-day period, interest will be paid from the due date of the return or from the date you filed, whichever is later. Accepting a refund doesn’t change your right to claim an additional refund and interest. File your claim within the period of time that applies. See Amended Returns and Claims for Refund , later. If you don’t accept a refund, no more interest will be paid on the overpayment included in the payment amount. Interest on erroneous refund. All or part of any interest you were charged on an erroneous refund will generally be forgiven. Any interest charged for the period before demand for repayment was made will be forgiven unless: You, or a person related to you, caused the erroneous refund in any way; or The refund is more than $50,000. For example, if you claimed a refund of $100 on your return, but the IRS made an error and sent you $1,000, you wouldn’t be charged interest for the time you held the $900 difference. You must, however, repay the $900 when the IRS asks. Change of Address If you have moved, file your return using your new address. If you move after you filed your return, you should give the IRS clear and concise notification of your change of address. The notification may be written, electronic, or oral. Send written notification to the Internal Revenue Service Center serving your old address. You can use Form 8822, Change of Address. If you are expecting a refund, also notify the post office serving your old address. This will help in forwarding your check to your new address (unless you chose direct deposit of your refund). For more information, see Revenue Procedure 2010-16, 2010-19 I.R.B. 664, available at IRS.gov/irb/2010-19_IRB/ar07.html . Be sure to include your SSN (and the name and SSN of your spouse if you filed a joint return) in any correspondence with the IRS. What if I Made a Mistake? Errors may delay your refund or result in notices being sent to you. If you discover an error, you can file an amended return or claim for refund. Amended Returns and Claims for Refund You should correct your return if, after you have filed it, you find that: You didn’t report some income, You claimed deductions or credits you shouldn’t have claimed, You didn’t claim deductions or credits you could have claimed, or You should have claimed a different filing status. (Once you file a joint return, you can’t choose to file separate returns for that year after the due date of the return. However, an executor may be able to make this change for a deceased spouse.) If you need a copy of your return, see Copies of tax returns under Kinds of Records To Keep