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Recommended Record Holding Periods Businesses
Three Years
Auto mileage books, bank deposit slips,bank reconciliations, budgets, canceled checks, charitable acknowledgments, correspondence, deposit slips, entertainment records, expense reports, expired insurance policies, interim financial statements, petty cash vouchers, sales invoices, vendor invoices, depreciation schedules - keep up to 3 years after the life of asset has expired, employee personnel records - keep up to 3 years after termination.Six Years
Bank loans (after payoff), bank statements, contracts, (after expiration), employee payroll records, insurance records, leases (after expiration), mortgage and notes receivable (after payoff).Seven Years
Accounts payable ledgers, accounts receivable ledgers, canceled checks (except as shown in permanant records below), employee time records, inventory records (except LIFO), notes receivable ledgers, payroll tax records and reports, subsidiary ledgers.Permanent Records
Annual audited financial statements, canceled checks (for tax payments, fixed asset purchases, etc.), chart of accounts, company minutes, corporate stock records, general ledgers and journals, IRS audit reports, IRS elections, legal correspondence, LIFO inventory records, property appraisals, real estate purchase and sell records, retirement plan reports, tax returns, trademark registrations, workpapers for tax returns.271 Route 46 West, Suite B101 • Fairfield, NJ 07004 • Tel: (973) 882-8275 • Fax: (973) 882-1650
email: bert@tobiahillyer.com or dora@tobiahillyer.com
Securities offered through First Allied Securities, Inc. • Member: FINRA/SIPC