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Retention
Intervals
Type
of Record
Retention Period
(Years)Actuarial
reports
Associated
ledgers and journals
Financial
statements
IRS
approval letter
Plan
and trust agreement
Type of Record
Retention
Period
(Years)
Articles
of incorporation
Bylaws
Capital
stock and bond records
Contracts
and agreements (government construction,
partnership,
employment, labor etc.)
Copyrights
and trademark registration
Legal
correspondence
*Retention
periods begin after termination, expiration, disposal, etc. of item.
There
is no limit for returns that are filed fraudulently
or
that substantially underreport income.
Type of Record
Retention Period
(Years)
Tax
returns and cancelled checks (federal, state and local)
Sales
and use tax returns
Payroll
tax returns
Pension/profit-sharing
informational returns
All
retention periods begin with the date the return was filed. If the
statute of limitations concerning a tax year is extended, the retention
period should be extended accordingly.
Business
Documnets
Tax
Records
Pension
and Profit Sharing Records
Permanent
Permanent
Permanent
Permanent
Permanent
Permanent
Permanent
Permanent
Permanent
Permanent
Permanent
Pension
and Profit Sharing Records Continued
Minutes
Mortgages
and note agreements
Patents
Personnel
files
Permanent
Permanent
6*
Permanent
4*
Permanent
Permanent
4
Permanent
