| 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 |
