A tax return may require a PDF document to be attached to comply with IRS requirements or provide further information about the return. A return that requires a supporting document in PDF form will reject if it is transmitted without the PDF or if the PDF is attached at the wrong place in the return. In the reject, the IRS refers to the the PDF document as a "binary attachment".
In a return that is being e-filed the IRS requires each PDF attachment to have a particular name, but you don't need to concern yourself with the name of the PDF you attach. TaxSlayer Pro will name it appropriately so that the IRS will see it and accept it.
The smaller the PDF, the better. The IRS indicates the maximum file size for a single PDF is 60 MB, so if you are scanning documents and saving them to PDF, we recommend the following scanner settings:
- Resolution: 300 dpi or less
- Color: Black and white or grayscale.
Where to attach documents in the individual tax returns
Proof of personal information (1040 returns):
From the Main Menu of the tax return (Form 1040) select:
- Personal Information
- Other Categories
- Attach PDF Document
- New - navigate to the document, select it, then click Open
To view the PDF attachment, in the Form 1040 select:
- Personal information
- View current year tax return PDF's (only personal information attachments will be listed)
- Double-click the attachment to view it
Proof of dependent personal information:
The documents attached in this section include records for a dependent child who was born and died in the tax year and didn't have a SSN. These attachments are required if you have indicated in the dependent's SSN field that they died during the tax year.
From the Main Menu of the tax return (Form 1040) select:
- Personal Information
- Dependents & Qualifying Children
- Other
-
Attach Dependent Birth Certificate PDFs
Attach Dependent Death Certificate PDFs
Attach Dependent Hospital Medical Record PDFs - select the appropriate document and attach
Once the documents are attached, you can view them by selecting the document and clicking View.
Form 1099-B that includes multiple short-term and/or long-term stock transactions:
In the Main Menu of the tax return (Form 1040), select:
- Income Menu
- Capital Gain/Loss (Sch D)
- Other
- Attach PDF Document
- New - navigate to the document, select it, then click Open
Once the documents are attached, you can view them by selecting:
- Attach PDF Document
- Choose the document and click View.
Documentation for Rental Safe Harbor Election:
For a rental property, a safe harbor election may need to be included in order to claim the Qualified Business Income Deduction (QBID). The IRS requires a PDF statement attached to the tax return signed by the taxpayer(s) that states that “Under penalties of perjury, I (we) declare that I (we) have examined the statement, and, to the best of my (our) knowledge and belief, the statement contains all the relevant facts relating to the revenue procedure, and such facts are true, correct, and complete.”
To attach a document to a rental property for the Safe Harbor Election, from the Main Menu of the tax return (Form 1040), select:
- Income Menu
- Rents, Royalties, Entities (Sch E, K-1, 4835, 8582)
- Attach PDF Document for Rental Safe Harbor Election
- New- navigate to the document, select it, then click Open
Once the documents are attached, you can view them by selecting:
- Attach PDF Document for Rental Safe Harbor Election
- Choose the document and click View.
If you don't see the option to attach the document, make sure you selected the Safe Harbor Election in the Schedule E Rental Property Information Menu. For instructions on selecting the Safe Harbor Election click here.
Proof of residency documentation for Alien Residents:
To attach a PDF of a Green Card, from the Main Menu of the tax return (Form 1040), select:
- Income Menu
- Social Security Benefits (1099-SSA, RRB-1099)
-
Attach Green Card PDFs
Attach Signed Declaration PDFs - select each as appropriate, then New, navigate to the document, select it, then click Open
Reminder: A return containing SSA-1042S or RRB-1042S benefits must have the Green Card and Signed Declaration attached or it will reject.
Form 1098-C - Contribution of a Motor Vehicle, Boat, or Airplane
To attach Form 1098-C or other contemporaneous written acknowledgement of a donation, from the Main Menu of the Tax Return (Form 1040) select:
- Itemized Deductions
- Gifts to Charity (8283)
- Non-Cash More than $500 - 8283
-
Section A (if property value is less than $5,000)
Section B (if property value is greater than $5,000) - select the appropriate section - New - enter all of the required information concerning the donated property, then Ok.
- Qualified Vehicle Donated? - select and answer YES
The donee organization will have acknowledged the donation with either Form 1098-C or a contemporaneous written statement. For a return being e-filed, the IRS requires that you enter into the return the Form 1098-C info or the text of the statement plus attach a PDF copy of the form or statement. Select one or the other as appropriate:
- Enter Form 1098-C
- Enter the missing information and evaluate the Yes/No questions.
- When finished, select Exit.
- Attach Form 1098-C PDF
- New- navigate to the document, select it, then click Open
- Contemporaneous Written Acknowledgement Statement
- Enter the vehicle information
- Enter the statement
- Attach Statement PDF
- New- navigate to the document, select it, then click Open
Reminder: To avoid a reject, be sure to attach the document in the correct location of the Tax Return.
Form 1040-NR Grant Scholarship Statement
A nonresident who received scholarship or fellowship grants may need to include a Grant Scholarship Statement with their tax return.
To attach the statement, from the Main Menu of the tax return (Form 1040-NR), select:
- Personal Information
- Other Categories
- Attach PDF Document
- Once the documents are attached you can view the attachments in the same location by selecting the document and click View.
Where to attach PDF documents to Business tax returns
To attach a document to Forms 1120, 1120-S, 1065, and 990-PF select:
- Miscellaneous
- Attach PDF Document
To attach a document to Forms 990 or 990-EZ, select:
- Miscellaneous Statements
- Attach PDF Document
Once the documents are attached to the Business tax returns, you can view them by selecting the document and clicking View.
Troubleshooting:
- When amending a return, attachments that were included with the original filing don't need to be attached again.
- When a return is sent between offices using Office To Office Transfer, PDFs that were sent to the original preparer via Taxes To Go or the Customer Portal, or PDFs saved to PaperCut, are not included with the return. However, PDFs attached via one of the above menus remain attached to the return when it is sent using Office To Office Transfer.
- If a return rejects because of a missing binary attachment, but the PDF is attached to the return, be sure the PDF is attached in the correct menu in the return.
Note: This is a guide on attaching PDF documents to a tax return in the TaxSlayer Pro program. This is not intended as tax advice.
Additional information:
Form 1098-C - Contributions of Motor Vehicles, Boats, and Airplanes
Other Dependent Information Menu