Cancelled Checks

3 Years

Bank Deposit Slips

3 Years

Bank Statements

6 Years

Investment Account Statements 

       Non Retirement

3 Years After The Sale

       Retirement

3 Years After The Sale, Rollover, or Distribution

Supporting Documents for Tax Returns

7 Years

Tax Returns

Permanently

Real Estate Records

Permanently

Expense Reports

3 Years

Divorce Decrees And Dependent Agreements

3 Years

Accident Reports/Claims (Settled Cases)

7 Years

Accounts Payable Ledgers And Schedules

7 Years

Accounts Receivable Ledgers And Schedules

8 Years

Audit Reports

Permanently

Bank Statements

3 Years

Capital Stock And Bond Records:

     Ledgers, Transfer Registers, Stubs Showing

     Issues, Record of Interest Coupons, Options,

     Etc.

Permanently

Charts Of Accounts

Permanently

Checks (Cancelled Checks For Important Payments, Special Contracts, Purchase Of Assets, Payment Of Taxes, etc.  Checks Should Be Filed With The Papers Pertaining To The Underlying Transaction

Permanently

Checks (Cancelled Except Those Noted Above)

7 Years

Contracts And Leases (Expired)

7 Years

Contracts And Leases Still In Effect

Permanently

Correspondence, General And Schedules

2 Years

Correspondence, Legal And Important Letters

Permanently

Correspondence, Routine With Customers/Vendors

2 Years

Deeds, Mortgages And Bills Of Sale

Permanently

Depreciation Schedules

Permanently

Employee Personal Records (After Termination)

7 Years

Employment Applications

3 Years

Financial Statements (Year-end, Other Months Optional)

Permanently

General Ledgers, Year-end Trial Balances

Permanently

Insurance Records, Policies, etc.

Permanently

Internal Audit Reports (Miscellaneous)

3 Years

Inventory Records

7 Years

Invoices to Customers Or From Vendors

7 Years

IRA And Keogh Plan Contributions, Rollovers, Transfers And Distribution

Permanently

Minute Books Of Directors, Stockholders, Bylaws & Charter

Permanently

Payroll Records, Summaries And Tax Returns

7 Years

Petty Cash Vouchers

3 Years

Property Records, Including Costs, Depreciation Reserves, Year-End Trial Balances, Depreciation Schedules, Blueprints, And Plans

Permanently

Purchase Orders

3 Years

Receiving Sheets

1 Year

Safety Records

6 Years

Sales Records

7 Years

Stock And Bond Certificates (Cancelled)

7 Years

Subsidiary Ledgers

7 Years

Tax Returns, Revenue Agents' Reports, And Other Documents      Relating To Determination Of Income Tax Liability

Permanently

Time Cards And Daily Reports

7 Years

Trademark Registrations, Patents, And Copyrights

Permanently

Voucher Register And Schedules

7 Years

Vouchers For Payments To Vendors, Employees, etc. (Includes Allowances & Reimbursements Of Employees, Officers, etc., For Travel & Entertainment Expenses)

7 Years