Tax Records and Supporting Documentation

No description.

Category

Finance

Maintainer

Finance Division

Retention Period

Retain for four years after audit then dispose of.

Citation

26 CFR 31.6001-1

Disposition Instructions

Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: December 31, 2008