How long should I keep my documents? - A•B•C Business Records Center

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How long should I keep my documents?

How long should you keep important documents? The answer could be trickier that you think. Below is a guideline.  If you need assistance with your document management, please contact us, we are happy to assist.

 
Business Records:
Contracts & Agreements
Articles of Incorporation
Bylaws
Meeting Minutes
Legal Communications
Stock & Bond Records
 
General Accounting:  
Vendor Invoices & Check Requests
Vendor Invoices & Check Requests for Client Disbursments
W-9's
Expense Reports
Canceled Checks
Contracts (mortgage, notes, leases)
Mobile Phone Charges
Cash Receipt Reports  
Check Requests
Chart of Accounts
A/P General Ledger Reports
A/P Reports - Daily
A/P Reports - Check Registers
A/P Reports - 1099 Data
A/P Reports - Final Postings
Year End Financial Reports
Write-Offs
General Ledger  
Employee Receivables
Transfer / Unapplied Cash Journals
Audit Trails & Other Internal Audit Records
Petty Cash Requests
Electronically Processed Disbursments
Cash Receipts / Bank Deposits
Bank Reconciliations / Statements
Financial Statements - Monthly
Financial Statements - Annual
Property Records
Tax Returns
Budget Documents
 
Payroll:
Payroll Timesheets
Quarterly Payroll Tax Returns
Withholding Tax Statements
W-2's
Garnishments

Human Resources:  
Resumes
Offers & Rejections
Personnel Files
Employment Applications
Attendance Records
EEO Reports
Employment Related Claims / Charges
Insurance
Benefits  
Accidents & Injuries  
OSHA Training
OSHA Logs   
Hazmat Medical
 
Real Estate Records:
Mortgages
Contracts
Deeds
Surveys  
Plats
Building Plans
 
Insurance Policies:

Professional Liability
Business Insurance Policies
 
Insurance Records:  
Fire Inspections
Disability Reports
Safety Records
Settled Insurance Claims
Accident Reports
Policies 6 years
 
Pension - 401k:
Pension Audits
Forms 5500  
Pension Contribution Statements
Pension Pay Outs
Annual Financial Statements
IRS Determination Letters
Plan Documents
Bank Reconciliations
Correspondence
Benefit Plan Descriptions
 
Retirement Records:
IRS Records
Plan & Trust Agreements
Ledgers & Journals
Account Statements

Partnership Records:
K-1's
Partner Draws
Former Partner Files
Partnership Tax Returns
Partner Distribution Reports
Partnership Agreement
 
Please seek professional consultation before destroying any documents.  



Permanent
Permanent
Permanent
Permanent
Permanent
Permanent


3 years
3 years
Permanent
4 years
4 years
Permanent
1 year
1 month
3 years
Permanent
3 years
3 years
3 years
3 years
3 years
3 years
2 years
Permanent
2 years
3 years
3 years
3 years
3 years
3 years
3 years
1 year
Permanent
Permanent
Permanent
2 years


3 years
3 years
3 years
Permanent
3 years after disposition


3 years
3 years
6 years after termination
3 years
4 years
3 years
3 years after disposition
3 years
2 years
11 years
3 years
6 years  
40 years


Permanent
Permanent
Permanent
Permanent
Permanent
Permanent


Permanent
7 years


6 years
6 years
6 years
6 years
6 years
6 years


5 years
Permanent
Permanent
5 years
Permanent
Permanent
Permanent
3 years
3 years
6 years


Permanent
Permanent
Permanent
Permanent


Permanent
3 years
Permanent
Permanent
3 years
Permanent

 
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