Ian Bryzek, CPA
Records
What to find, keep, and reconstruct for the tax file.
What to find, keep, and reconstruct for the tax file.
Browse by situation below. These guides are general information, not advice on your specific facts.
This is general tax information, not tax or legal advice. Outcomes depend on the documents, ownership, timing, and law that apply to the particular facts.
First finds
First records to find after someone dies
first records to find after someone dies: what to set aside now, why the timeline matters, and begin a checklist before the papers are separated among relatives.
Finding old tax returns after death
finding old tax returns after death: what to set aside now, why the timeline matters, and request transcripts or copies while noting which years remain unavailable.
Organizing digital records after death
organizing digital records after death: what to set aside now, why the timeline matters, and use a secure folder structure and retain original files where possible.
Creating a cpa records checklist for an estate
creating a cpa records checklist for an estate: what to set aside now, why the timeline matters, and group requests by return, asset, income source, and missing period.
Property history
Appraisal records for tax basis
An appraisal’s effective date and assumptions matter as much as its final conclusion. A calm guide to the papers, dates, and questions to line up before the next decision.
Records for inherited rental property
A rental’s prior tax history is not replaced by a new owner’s first rent check. A calm guide to the papers, dates, and questions to line up before the next decision.
Finding old property purchase records
finding old property purchase records: what to set aside now, why the timeline matters, and record every source contacted and save copies with their source noted.
Finding old closing statements
finding old closing statements: what to set aside now, why the timeline matters, and check family files, escrow archives, and prior tax workpapers.
Finding remodel and improvement records
finding remodel and improvement records: what to set aside now, why the timeline matters, and keep permits, contracts, cancelled checks, and invoices in date order.
Finding old appraisals
finding old appraisals: what to set aside now, why the timeline matters, and save the complete report and identify the purpose and effective date.
Records for a house owned for decades
records for a house owned for decades: what to set aside now, why the timeline matters, and create a one-page chronology before sorting individual documents.
Records for an inherited rental property
records for an inherited rental property: what to set aside now, why the timeline matters, and obtain prior schedules and preserve all records after the inheritance.
Records for sale of inherited property
records for sale of inherited property: what to set aside now, why the timeline matters, and store the full closing package with pre-sale property records.
Records for an heir buyout
records for an heir buyout: what to set aside now, why the timeline matters, and keep signed agreements, value support, and payment evidence together.
Accounts and entities
Records for inherited stocks
records for inherited stocks: what to set aside now, why the timeline matters, and collect statements around the transfer and all corporate-action notices.
Records for inherited retirement accounts
records for inherited retirement accounts: what to set aside now, why the timeline matters, and save designation forms, account statements, and distribution reporting.
Records for inherited business interests
records for inherited business interests: what to set aside now, why the timeline matters, and separate governing agreements from returns and financial statements.
Records for estate income
records for estate income: what to set aside now, why the timeline matters, and maintain a ledger tied to bank and brokerage statements.
Records for estate expenses
records for estate expenses: what to set aside now, why the timeline matters, and keep invoices beside proof of payment and reimbursement notes.
Records for beneficiary distributions
records for beneficiary distributions: what to set aside now, why the timeline matters, and preserve the ledger with related statements and correspondence.
Gaps and reconstruction
Reconstructing records years after death
Older records require careful notes about where each fact came from. A calm guide to the papers, dates, and questions to line up before the next decision.
What if estate records are incomplete
what if estate records are incomplete: what to set aside now, why the timeline matters, and write a reconstruction list instead of filling gaps from memory.
Reconstructing a tax file years after death
reconstructing a tax file years after death: what to set aside now, why the timeline matters, and identify archives, former preparers, and institutions before drawing conclusions.
More in this area
What records does a cpa need after a death
A CPA needs a file that identifies the person, assets, income, expenses, and people acting. A calm guide to the papers, dates, and questions to line up before the next decision.
Tax returns to gather after death
Earlier returns provide context for income sources, properties, and unresolved obligations. A calm guide to the papers, dates, and questions to line up before the next decision.
Property records needed after death
Property records need to explain ownership, value, use, expenses, and any later sale. A calm guide to the papers, dates, and questions to line up before the next decision.
Brokerage statements after death
Brokerage records should show the holdings and activity during the account transition. A calm guide to the papers, dates, and questions to line up before the next decision.
Trust documents for tax preparation
Tax preparation cannot determine what a trust means or who has authority under it. A calm guide to the papers, dates, and questions to line up before the next decision.
Estate expense records
Estate expenses are easier to trace when invoices and payments stay paired. A calm guide to the papers, dates, and questions to line up before the next decision.
Date of death values
A value support file should identify the asset and the date it addresses. A calm guide to the papers, dates, and questions to line up before the next decision.
Records for property improvements
Improvement records are most useful when they describe the work, date, and payment. A calm guide to the papers, dates, and questions to line up before the next decision.
Missing tax records after death
Missing records call for a documented search rather than a reconstructed guess. A calm guide to the papers, dates, and questions to line up before the next decision.