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Here is a good explanation of a statute of limitations and repose for construction defect claims and how it applies to disputes. In short, if your particular jurisdiction has a 10-year statute of repose, then you should keep your records maintained for at least 11 years.
Keep at least three years, but six year may be better. The following records are commonly used to substantiate a taxpayer's income and expense items: Form(s) W-2. Form(s) 1099.
Keep at least three years, but six year may be better. The following records are commonly used to substantiate a taxpayer's income and expense items: Form(s) W-2. Form(s) 1099.
Construction Documents For document retention purposes, we recommend the following documents be preserved for a minimum period of three years beyond the applicable statute of repose: (a) Final issue (preferably Record) drawings.
A prudent architect will maintain project records for at least 15 years after project completion. Architects who can produce their own records, rather than relying on those produced by the plaintiff, are generally better able to defend themselves in the event of a claim.
Keep at Least Three Years. Form(s) 1099. Form(s) K-1. Bank and brokerage statements. Canceled checks or other proof of payment of deductible expenses.
Retention Periods: Insurance Records with an (Employers Liability element) 60 years. Liability records (other than Employers Liability) 12 years. Other General Insurance Records 7 years.
Keep all records of employment taxes for at least four years after filing the 4th quarter for the year. These should be available for IRS review. Records should include: Your employer identification number.
Keep records for 7 years if you file a claim for a loss from worthless securities or bad debt deduction. Keep records for 6 years if you do not report income that you should report, and it is more than 25% of the gross income shown on your return. Keep records indefinitely if you do not file a return.
From the date of filing, hold cancelled checks, bank deposit slips, credit card statements and general ledgers for at least three years. Hold bank statements, inventory records, invoices, sales records, cash register tapes, W-2s, 1099s, and other tax filing documents for at least six years.
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