To ensure accurate and timely processing and filing of your income tax returns, please make sure you have supplied the following information when you provide your tax data to us:

• Name and social security number as it appears on your social security card (include your spouse and dependents if applicable).
• Confirm your address, school district name, and occupation(s).
• Banking information, bank name, account name, routing number and account number.
• Verify any estimated tax payments made including dates paid (if applicable).
• New York requires taxpayers to report dates of birth. (Include birth dates for all dependents).
• If you maintained living quarters in New York City at any time during the year, please provide the number of days spent in New York City.
• Driver License Information (for taxpayer and spouse). Provide us with a copy of both sides of your current license. Please ensure that all information on the copy can be read. Inform us if you do not have a valid driver’s license. If you previously provided us a copy, we only need a new copy if the license was renewed.

If any of the following apply to your situation, please be sure to let us know as they could affect your tax return:

• The federal taxation rules for alimony changed.  The deduction for alimony paid and the inclusion in gross income of alimony received was eliminated for new divorce or separation agreements executed after December 31, 2018. Note that NYS did not adopt the Federal change and will continue with the prior alimony rules. If you received or paid maintenance (alimony) during the year, provide amounts.
• Please note that Form 1040 asks if you have received (as a reward, award, payment for property or services) or sold, exchanged, or otherwise disposed of any financial interest in a digital asset. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal income tax purposes. You must provide us any related information to complete your return.
• If you made gifts in excess of $19,000, a gift tax return may be required.
• If you purchased your health insurance from a state exchange, you should receive Form 1095-A from the exchange. We will need this form to prepare your return and determine if you are eligible for a premium tax credit.
• Did you sell your personal residence or other real estate? If so, provide your original cost, total amount of improvements, original purchase date, date sold, and closing statement of contract of sale.
• Have you refinanced your personal home mortgage or taken out a home equity line of credit or other loan secured by real estate? Provide closing statement for any new loan(s).
• If you pay real estate taxes on any property that you own, provide us with the amounts and dates paid.
• Have you sold any investments such as stocks, bonds, mutual funds, digital assets, etc.? Provide cost basis (usually obtainable from your broker), date(s) of purchase, sale date and sale proceeds.
• Did you make any large asset purchases this year, such as a car or boat? The sales tax may be deductible. Provide documentation: bill of sale, invoice, etc.
• If you purchased a car acquired after December 31, 2024 you may be allowed a deduction for interest paid on the related loan.
• Did you receive or exercise any stock options during the year? Provide details.
• Did you have any earnings from self-employment during the year? If so, provide a schedule indicating revenues and expenses for the year.
• The 2025 law provides a new deduction for qualified tips and qualified overtime.  Both deductions have a variety of limitations and taxpayers who earned either tips or overtime may not be allowed the deduction. However, if you earned either tips or overtime during 2025 alert us to the amounts.
• During 2025 New York State sent inflation refund checks to certain taxpayers.  These payments are treated as a refund of 2025 taxes.  If you received a check, inform us of the amounts as it could impact your Schedule A amounts.
• Did you receive any payments related to the use or occupation of property (rental income)? If so, please provide details of the property (such as address and type of property), the total amount of payments received as well as a listing of expenses directly related to the maintenance of the property.
• Did you have any gambling winnings and related losses during the year? Provide amounts won and lost.  If you received any 1099 forms reporting gambling winnings, provide these as well.
• If you served in the military during the year, provide details of your service.
• Do you have a “Long-Term Care” insurance policy? Please supply the amount paid during the year.
• Did you make, or do you intend to make, any IRA contributions for the tax year? If so, supply us with the amounts paid, or to be paid and the type of contribution (Traditional IRA, Roth IRA, etc.).
• Did you pay any student loan interest during the year? Provide the amount paid, usually reported on a 1099 form or other document.
• Did you make any contributions to a “529” College Savings Plan administered by the state you reside in? If so, provide the amount of the contribution, the state the plan is administered by, and on whose behalf the payment was made.
• Did you have to pay any significant medical expenses during the year? Provide a schedule by major category such as, doctors, dentists, insurance, prescriptions, eyeglasses, miles driven, etc.
• Did you make Health Savings Account (HSA) contributions, please provide the amounts. Provide Form 1099-SA for HSA distributions, indicate whether it is a family or individual plan and whether the funds were utilized for qualified medical expenses.
• Did you incur any dependent care expenses during the year? If so, provide the amount, provider’s name, address and identification number (either Social Security number or Federal ID number).
• If you used an automobile for business purposes, provide the make, model, total business miles driven, and total miles driven during the tax year.
• New York State provides a $200 refundable credit for volunteer firefighters and ambulance workers. However, if you receive an exemption for real property taxes related to volunteer services, you are not eligible for the credit. As a result, the credit will likely benefit volunteers who do not own a home. Be sure to inform us if you are a volunteer firefighter or ambulance worker.
• Did you make any “out of state purchases” where New York State sales tax was not collected? If so, provide the amount of purchases subject to the tax.
• Foreign financial assets must be disclosed on Form 8938 and attached to your tax return. Taxpayers are subject to a penalty of $10,000 for failure to file. Inform us of any foreign financial assets. Note that this is in addition to other reporting requirements, such as the Treasury Department FBAR.
• Credits are available for certain purchases of residential energy efficient property. This includes the purchase of bioheating fuel. If you have made a purchase that you believe qualifies for the credit, let us know.
• If you paid union dues, be sure to provide us with the amount you paid during the year.
• If you received unemployment compensation, be sure to provide us with Form 1099-G. The Department of Labor (DOL) will not mail you Form 1099-G. To access this form, log in to your NY.gov ID account and select Unemployment Services and View/Print 1099-G.
• Did you receive any prizes or awards? Please provide details.
• The new law eliminates the credits for new, used and commercial clean vehicles, effective after September 30, 2025.  However, credits are available for purchases on or before September 30, 2025.  Provide us with purchase details if you are eligible.