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Record Retention Chart

Articles of IncorporationIndefinitely
Minutes of the Board of DirectorsIndefinitely
Financial StatementsIndefinitely
Federal and State Income Tax ReturnsIndefinitely
941’sIndefinitely
Sales and Use Tax ReportsIndefinitely
IRS Determination LettersIndefinitely
Form 5500 ReportsIndefinitely
Sales Invoices8 Years*
Purchase Invoices – LIFOIndefinitely
Purchase Invoices – Others8 Years
Buy – Sell AgreementsIndefinitely
Notes Receivable8 Years
Notes Payable8 Years
Bank Statements/Checks8 Years**
Leases8 Years
W-2’sIndefinitely
W-4’sIndefinitely
*8 years pertains to non-calendar year-ends.  Otherwise, 7 years is sufficient for calendar year-end entities
**Longer if you wish

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Moore Colson CPAs and Advisors of Atlanta Georgia offers Tax, Accounting and consulting services and is a Prime Global Member
Moore Colson CPAs and Advisors, headquartered in Atlanta, offers Tax, Accounting and consulting services and is an Inside Public Accounting top 200 Firm
Moore Colson CPAs and Advisors, headquartered in Atlanta, offers Tax, Accounting and consulting services and is an Inside Public Accounting best of the best Firm
Moore Colson CPAs and Advisors, headquartered in Atlanta, is an Atlanta Journal Constitution top places to work