Start with the taxpayer and the source
Identify the person or entity, tax period, and particular return or account under discussion. Keep business activity records distinguishable from a personal return copy and authority correspondence. The relationship between them may require review; a folder name or bank account label does not determine tax treatment. Note the source behind income information and preserve any transaction explanation relevant to the actual issue.
Explain the connection without deciding it from the diagram
If a record supports more than one question, use a cross-reference that points to its original rather than blending the tasks into one total. Mark what remains uncertain about reporting or responsibility. Ask what qualified review is needed and which instructions apply before authorizing preparation or another account action. Retain the version of the evidence supplied for that review. This guide cannot classify an entity, establish filing obligations, or determine how an income item belongs on a particular return.
State which question and period a document supports before attaching it to another tax task.