As a business owner, there are many documents you need to keep track of for your company. Employee paperwork, bills, invoices, etc., are all essential documents to store in your records. Keeping records isn’t just a good business practice, either. There are specific IRS recordkeeping requirements you must follow. One of those requirements is maintaining tax records. Learn how long to keep tax returns for your business.
保持纳税申报表需要多长时间
You may know how long you must keep your personal tax records. But, IRS recordkeeping requirements for individuals are different than the rules for businesses. In fact, the IRS recordkeeping requirements for businesses are generally更长比个别税务记录的时间。
So, how long do you need to keep tax returns for your business? According to the IRS, there are different amounts of time for recordkeeping for tax purposes. How long to keep tax records can depend on what you need to keep them for.出版物583., Starting a Business and Keeping Records, details how long you should keep different records.
Period of limitations
有一段时间的限制税收recordkeeping. What is a period of limitations? It is the period in which a business can amend its returns to claim credits or refunds or in which the IRS can assess additional tax.
According to Publication 583, your filing situation determines how long you must keep your tax records. Depending on your tax situation, you may need to keep your records for the following number of years:
- Two
- 三
- 六
- Seven
- Unlimited
出版物583.explains that these are the period of limitations for keeping tax records for specific reasons. Take a look at the period of limitations for each situation.
Two years of tax recordkeeping
Keeping tax records for two years applies to businesses that file a claim for credit or a refund after filing a return. Companies must maintain tax records for two years after they pay the tax. But, the payment date must comeafterthe filing date for businesses to qualify to keep records for only two years.
三years of tax recordkeeping
有两个原因可能需要保持税务记录至少三年。首先，如果您在提交返回后提交税务信用或退款索赔，您必须保持记录至少三年。如果这听起来很熟悉，这是因为它与两年的税务记录一起携手。
你必须保留tax records for three years if you file a claim for a refund or creditafter你支付税款。但是，如果您首先提交索赔并付款，您只需要将记录保持两年并付款。
美国国税局还指出，如果您欠额外的税收和具体情况，您必须至少将税务记录保持三年，并且不适用于您。特定情况包括：
- 如果您的企业有员工，您必须在税后日期或支付税后或付款后至少四年保留所有就业税务记录，而以较晚者为准。
- 与财产资产的企业必须保留税务记录，直到该诉讼期限到期，该年度为该财产所处置的年份到期。
- If you have tax records that non-tax services may need to use, keep your tax records until they inform you they no longer need the documents. Keep the documents for longer, even if the period extends past the IRS recordkeeping requirements. For example, creditors may have a longer period of limitations than the IRS.
如果上述情况不适用于您的业务，您可以选择在三年后丢弃您的记录。
六years of tax recordkeeping
对于不报告他们所报告的收入的企业有六年的局限性。但是，商业未报告的收入必须超过25％gross income返回。
For example, a business reports $100,000 but should have reported $130,000. Because they didn’t report $30,000 ($130,000 – $100,000) worth of income and that is more than 25% ($100,000 X 25% = $25,000) of the reported income, they must keep their returns for six years.
七年的税务记录
Businesses must keep their tax records if they file a claim for a loss from worthless securities or a呆帐deduction.
A bad business debt is one a company incurs while operating as part of the taxpayer’s business or trade. The business can then deduct the bad business debt from ordinary income instead of treating it as a capital loss. Companies must report it as a deduction on tax returns.
毫无价值的证券适用于公司发布的股票，股权或证据。股票可能变得完全毫无价值，创造了毫无价值的安全。或者，企业可以通过永久投降他们并放弃所有权利来放弃他们的证券。处理毫无价值的证券，如资本资产出售或交换税收年度的最后一天。报告纳税申报表的毫无价值的证券。
Unlimited years of tax recordkeeping
There are two situations in which businesses must keep all tax records, including tax forms and other paperwork:
- 公司提出了欺诈性纳税申报表
- Business did not file a return at all
你必须保留全部如果您符合上述条件之一，则无限期的税务记录和信息。
How many years of tax returns should you keep?
So, just how long do you keep tax returns? Consider keeping tax records for at least seven years to be on the safe side. Seven years’ worth of tax returns helps in the event of an美国国税局审计or if lenders, creditors, or other interested parties need additional information from your business.
The IRS generally includes only three years’ worth of returns when conducting audits. But, they may go back up to six years, if necessary. Maintain substantial enough records to protect your business and provide enough evidence to interested parties.
This is not intended as legal advice; for more information, please点击这里。