Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Basics

Taxpayer Recordkeeping

Recordkeeping

Taxpayers should keep copies of tax returns, worksheets used, and records of all items appearing on the returns (such as Forms 1099) until the statute of limitations runs out for that return. Usually, this is three years from the date the return was due or filed, or two years from the date the tax was paid, whichever is later.

Top of Form 1040 for the previous tax year.