- Accounts payable ledgers & schedules
- Accounts receivable ledgers & schedules
- Accident Reports & Claims (settled
cases)
- Articles of Incorporation, amendments,
bylaws
- Attendance and Leave Records
- Audit reports of accountants
- Bank reconciliation
- Budget/Projections
- Capital stock and bond records; ledgers,
transfer registers, stubs showing issues,
record of interest coupons, options, etc.
- Cash books
- Certificate of Incorporation and Corporate
records to the state
- Charts of accounts
- Check Register
- Checks (cancelled, but see exception below)
- Checks (cancelled for important payments,
i.e.: taxes, purchases of property, special
contracts, etc.) checks should be filed
with the papers pertaining to the underlying
transaction
- Contracts and leases (expired)
- Contracts and leases still in effect
- Correspondence (general)
- Correspondence (legal and important matters
only)
- Deeds, mortgages, and bills of sale
- Depreciation schedules
- Deposit slips (duplicate)
- Employee Benefit Plans, Manuals
- Employee personnel records (after termination)
- Employment applications (hired)
- Employment applications (not hired)
- Employment files (after termination)
- Family Medical Leave Act records
- Financial statements
- Forms 5500 & Related Plan Documents
- General ledgers (and end-of-year trial
balances)
- I-9 Forms (after termination)
- Insurance policies (expired)
- Insurance records, current accident reports,
claims, policies, etc.
- Internal audit reports
- Invoices to customers
- Invoices from vendors
- IRS Determination Letters
- Journals
- Minute books for directors and stockholders,
including by-laws and charters
- Notes receivable ledgers and schedules
- Payroll records and summaries, including
payments to pensioners
- Payroll Tax Returns
- Physical inventory tags
- Primary wage and Hour Records
- Property appraisals by outside appraisers
- Property records-including costs, depreciation
reserves, end-of-year trial balances, depreciation
schedules, blueprints, and plans
- Sales records
- Sales Tax Returns & Exemption Support
- Subsidiary ledgers
- Supplemental Wage and Hour records
- Tax returns and worksheets, revenue agent's
reports, and other documents relating to
determination of income tax liability
- Time books
- Trade mark registrations
- UC Claims
- Vouchers for payments to vendors, employees,
etc. (includes allowances and reimbursement
of employees, officers, etc. for travel
and entertainment expenses)
W-2 and 1099 forms |
7 yrs.
7 yrs.
7 yrs.
Permanently
3 yrs.
Permanently
7 yrs.
7 yrs.
Permanently
Permanently
Permanently
Permanently
7 yrs.
7 yrs.
Permanently
7 yrs.
Permanently
3 yrs.
Permanently
Permanently
Permanently
3 yrs.
Permanently
5 yrs. Or Perm
7 yrs.
1 yr
7 yrs.
3 yrs.
Permanently
Permanently
Permanently
3 yrs.
3 yrs.
Permanently
3 yrs.
7 yrs.
7 yrs.
Permanently
Permanently
Permanently
7 yrs.
7 yrs.
5 yrs.
3 yrs.
3 yrs.
Permanently
Permanently
7 yrs.
7 yrs.
7 yrs.
2 yrs.
Permanently
7 yrs.
Permanently
2 yrs.
7 yrs.
7 yrs. |
