A reminder for US taxpayers to pay attention to a few noted items for filing US tax:

5. The importance of preserving tax records.
   In general, the Internal Revenue Service (IRS) recommends that the tax return and its supporting materials be kept for at least three years. If the taxpayer needs to submit a modified tax form or a problem appears, some materials should be kept for seven years. In addition, after the disposal of the property, the real estate-related information should be kept for at least seven years. Health information should be kept with the tax records. Taxpayers do not need to send this information to the IRS, but it should serve as evidence of health insurance. Taxpayers should keep records of the health insurance information provided by the employer, the premium paid, the premium paid in advance for tax deduction, and the type of insurance. After tax filing, these information should be kept for three years.


6. What should be done before December 31, 2016?
   The charitable donations made before December 31, 2016 are tax deductible. If you donate with a credit card, even if the recipient did not receive the donation at the end of 2016, the donation can still be tax deductible.