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Record Retention Chart

Articles of Incorporation Indefinitely
Minutes of the Board of Directors Indefinitely
Financial Statements Indefinitely
Federal and State Income Tax Returns Indefinitely
941’s Indefinitely
Sales and Use Tax Reports Indefinitely
IRS Determination Letters Indefinitely
Form 5500 Reports Indefinitely
Sales Invoices 8 Years*
Purchase Invoices – LIFO Indefinitely
Purchase Invoices – Others 8 Years
Buy – Sell Agreements Indefinitely
Notes Receivable 8 Years
Notes Payable 8 Years
Bank Statements/Checks 8 Years**
Leases 8 Years
W-2’s Indefinitely
W-4’s Indefinitely
*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