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Record Retention Chart

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Golf & Wrobleski

Record Retention Chart

Moore Colson often gets questions regarding recommendations for appropriate record keeping durations. We've constructed a helpful chart that includes our suggestions.

Articles of Incorporation Indefinitely
Minutes of the Board of Directors Indefinitely
Financial Statements Indefinitely
Federal and State Income Tax Returns Indefinitely
941’s Indefinitely
Sales and Use Tax Reports Indefinitely
IRS Determination Letters Indefinitely
Form 5500 Reports Indefinitely
Sales Invoices 8 Years*
Purchase Invoices – LIFO Indefinitely
Purchase Invoices – Others 8 Years
Buy – Sell Agreements Indefinitely
Notes Receivable 8 Years
Notes Payable 8 Years
Bank Statements/Checks 8 Years**
Leases 8 Years
W-2’s Indefinitely
W-4’s Indefinitely

*8 years pertains to non-calendar year-ends.  Otherwise, 7 years is sufficient for calendar year-end entities

**Longer if you wish

 

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