If this is your first full calendar year working on contract in the US, you have probably noticed something your W-2 friends have not: your tax picture is scattered across multiple companies, maybe multiple states, and possibly multiple forms of income. Nobody hands you a single tidy envelope in January.
The consultants who walk into their CPA's office in February calm and prepared are not smarter than you. They started a folder in October. This is that folder, built step by step.
None of this is filing advice. It is a gathering exercise. Your CPA will tell you what applies to your specific situation, especially around multi-state sourcing rules, which vary by state and by how your assignment was structured.
Why October Is the Right Time to Start
Good CPAs who work with mobile tech consultants get booked up fast between late January and April 15. If you want time on a real calendar with a professional who understands multi-state contractor situations, October and November are when you want to have your first conversation, not your first question.
Starting now also means you can still request missing documents while the people who issued them are reachable. Staffing agency payroll departments and former clients get slower to respond as the holidays approach and tax season ramps up.
Step 1: Confirm How You Were Actually Classified
Before you gather anything else, write down every company that paid you this year and how.
- W-2 employee of a staffing or consulting firm: You will receive a Form W-2 by January 31. Taxes were already withheld from each paycheck.
- 1099-NEC independent contractor or corp-to-corp: You will receive a Form 1099-NEC by January 31 from any client or firm that paid you $600 or more. No taxes were withheld; you were responsible for estimated payments throughout the year.
- Both in the same year: Common for consultants who switched arrangements mid-year. You will receive separate forms from each payer type.
List every employer or client name, the approximate dates you worked with them, and whether you believe you were W-2 or 1099. Cross-check this list against the actual forms as they arrive in January. Missing or late forms are the single biggest reason first-year consultants delay filing.
Step 2: Build a State-by-State Work Log
This is the piece most first-year consultants underestimate. If you physically worked in more than one state this year, even temporarily, you may have filing obligations in each of those states, not just the state where you live.
Multi-state tax contractor situations get complicated fast because sourcing rules, the rules that determine which state taxes which portion of your income, differ by state and are not consistent with each other. Some states tax based on where the work was physically performed. Others look at where your employer is based. A few have reciprocity agreements that simplify things between neighboring states. Your CPA needs to know the facts before any of that gets sorted out.
For each state you worked in this year, write down:
- The state name and the approximate start and end dates you were physically present and working there
- Whether you worked remotely from that state or on-site at a client location
- Any state withholding shown on your pay stubs for that period
- Whether your employer's payroll address differs from where you actually sat and worked
A simple spreadsheet with columns for state, dates, and employer is enough. Your CPA will use it to determine resident, nonresident, and part-year resident filings.
Step 3: Gather Relocation and Travel Documentation
If you moved for an assignment, traveled between a home base and a client site, or received any housing or per diem support, collect the paper trail now, before receipts fade or disappear.
| Document | Why it matters |
|---|---|
| Lease or temporary housing agreements | Establishes dates and location of your tax home versus assignment location |
| Mileage logs or trip records | Shows travel between home, client sites, and any secondary residence |
| Per diem or housing stipend statements from your employer | Clarifies what was already reimbursed versus what you paid out of pocket |
| Moving-related receipts | Your CPA will determine what, if anything, is relevant under current rules |
| Flight, train, or mileage receipts for client travel | Supports any business travel your employer did not reimburse |
Keep digital copies. A folder of phone photos of receipts, labeled by month, is far better than a shoebox you will not open again until April.
Step 4: Confirm Identity, SSN/ITIN, and Dependent Paperwork
Your employer and any financial institutions need your correct identifying information on file, and so does your CPA. Gather:
- Your Social Security card, or confirmation your Social Security number is correctly recorded with every employer that paid you
- ITIN documentation (Form W-7 confirmation letter) for any dependent who does not have a Social Security number but may qualify for a tax identification number
- Copies of your current work authorization document, if applicable, such as your EAD or visa approval notice, since this can affect certain filings
- Dependent information: full legal names, dates of birth, and Social Security numbers or ITINs for anyone you plan to claim
- A copy of the W-4 you submitted to each employer this year, so you can see what was actually withheld versus what you intended
If any of this paperwork is in process, a pending ITIN application for a spouse or child, for example, tell your CPA now rather than in February. Processing timelines affect when a return can actually be filed.
The Exact List Your CPA Will Ask For in February
Strip away the explanation and this is the folder itself. Print this, or copy it into a note on your phone, and check items off as they arrive.
- W-2 forms from every employer that paid you as an employee
- 1099-NEC or 1099-MISC forms from every client or firm that paid you as a contractor
- Your state-by-state work log with dates and employer names
- Pay stubs showing state and local withholding, especially your final pay stub of the year
- Lease, temporary housing, and travel records for any relocation or assignment-related travel
- Mileage or trip logs if you drove between home and client sites
- Social Security card or ITIN documentation for yourself and any dependents
- Prior-year tax return, if this is not truly your first US return, for reference
- Any 1095 health coverage forms you received
- Records of estimated tax payments made during the year, if you were on 1099 status
- Bank routing and account information for refund or payment setup
Nothing on this list requires a decision from you tonight. It only requires fifteen minutes to create folders, one per category, and start dropping documents in as they land in your inbox and mailbox over the next few months.
A Note on What This Article Is Not
This checklist tells you what to collect. It does not tell you what to claim, what is deductible, or how multi-state sourcing will apply in your specific case. Those answers depend on facts only a licensed CPA can evaluate properly, and the rules differ meaningfully from state to state and year to year. Bring this folder to that conversation instead of a shoebox of guesses.
The Josh Pros LLC team works with consultants moving between assignments and states all year, and we are glad to talk through what documentation your situation might involve. Reach out at contact@joshpros.com or visit https://joshpros.com if you want to compare notes before tax season gets busy.
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