Rules checked
Record retention schedule for US businesses
A record retention schedule lists each type of record, how long to keep it, what starts the clock and who may destroy it. This one is for US businesses and uses federal rules only.
Choose your record groups and get a dated schedule, with the source for every period.
Build your scheduleCompany with 30+ employees? Check your records
The record groups
The longest period that applies wins. One record can fall under several rows.
- Tax and accounting 3 years from filing is the IRS default, with cases of 6 and 7 years, and no end date for a return never filed or fraudulent (TX-01 to TX-08)
- Payroll and wages At least 4 years for employment tax records and W-2 copies; 2 and 3 years for FLSA records (PR-01 to PR-10)
- Hiring and personnel 1 year for most personnel records, 3 years for age-discrimination payroll and FMLA records, and a hold when a charge is filed (HR-01 to HR-07)
- Immigration Form I-9: the later of 3 years after hire and 1 year after employment ends (IM-01). The I-9 retention calculator works out the date
- Safety and health 5 years for the injury and illness log; at least 30 years for exposure and medical records of exposed employees (SF-01 to SF-04)
- Benefit plans Not less than 6 years for ERISA reports; no fixed period in the statute for the records that show benefits due (BN-01, BN-02)
- Operational records No general federal period found for support tickets, SOPs, the wiki, CRM history, project files, and internal chat and email (OP-01 to OP-06)
How the generator works
The generator asks for four things:
- The record groups your company keeps: tax and accounting, payroll and wages, hiring and personnel, immigration, safety and health, benefit plans, and operational records.
- Your headcount band. It does not remove any row: the OSHA injury and illness log row (SF-01) stays in every band, because logs you have already made must be kept for five years. The small-employer exemption covers only new logs, and only if you had 10 or fewer employees throughout the previous calendar year and OSHA or the BLS has not asked you in writing to keep records (29 CFR 1904.1).
- Whether any employee is exposed to toxic substances or harmful physical agents. A yes adds the OSHA exposure and medical rows, which run 30 years or more (SF-02 to SF-04).
- Whether an audit, claim, charge or other dispute is open. A yes prints the hold line, because a hold overrides every period (DS-03, HR-03).
Then download the schedule as a PDF. If you prefer a blank form, a blank PDF is on this page. So is an example, labeled as one: a 50-employee services company.
Example: a services company with 50 employees ticks every group, picks the band that includes 50, and answers no to both the exposure question and the dispute question. Its schedule has the tax, payroll, personnel, Form I-9, OSHA log, benefit plan, disposal and operational rows. It leaves out the 30-year OSHA exposure rows and the hold line.
Who the schedule is for
It is for owners, office managers, bookkeepers and HR staff at US businesses of any size who need to know how long to keep a record before they destroy it. Companies with 30 or more employees may also hold operational records that no federal rule covers. The records check near the end of this page is for them.
How we checked the rows
Each row cites a statute, a regulation or an agency page. We read the source on 2026-11-03 and show that date beside the period. When a source gives a period and no start date, we say so. When we add a recommendation, such as counting from the latest date on the record, we label it as ours.
What each row shows
Every row gives the record, the period, what starts the clock, the citation with a link to the source, and the date we checked it. Operational rows also carry a flag, explained below.
Example: one row.
| Record | Keep for | Clock starts | Source | Checked |
|---|---|---|---|---|
| Records that support items of income, deductions or credits on a return (TX-01) | 3 years | The date the return was filed. A return filed early counts as filed on its due date | 26 U.S.C. 6501(a) | 2026-11-03 |
How to read the schedule
- The longest period that applies wins. One record can fall under several rows.
- A hold overrides every period. Do not destroy a record that a pending or contemplated federal matter may need (DS-03).
- Every period is a minimum. A record may be kept longer.
- Eight rows give a period and no start date: PR-02, PR-05, PR-09, PR-10, HR-04, HR-07, SF-03 and SF-04. The schedule prints “start not stated in the source” on them and does not guess. Counting from the latest date on the record keeps it longest, and that is our recommendation.
The record groups
| Group | Rows | What the federal rules say |
|---|---|---|
| Tax and accounting | 8 | 3 years from filing is the IRS default, with cases of 6 and 7 years, and no end date for a return never filed or fraudulent (TX-01 to TX-08) |
| Payroll and wages | 10 | At least 4 years for employment tax records and W-2 copies; 2 and 3 years for FLSA records (PR-01 to PR-10) |
| Hiring and personnel | 7 | 1 year for most personnel records, 3 years for age-discrimination payroll and FMLA records, and a hold when a charge is filed (HR-01 to HR-07) |
| Immigration | 1 | Form I-9: the later of 3 years after hire and 1 year after employment ends (IM-01). The I-9 retention calculator works out the date |
| Safety and health | 4 | 5 years for the injury and illness log; at least 30 years for exposure and medical records of exposed employees (SF-01 to SF-04) |
| Benefit plans | 2 | Not less than 6 years for ERISA reports; no fixed period in the statute for the records that show benefits due (BN-01, BN-02) |
| Disposal and holds | 3 | How to dispose of consumer information, when electronic copies can replace paper, and when a hold stops destruction (DS-01 to DS-03) |
| Operational records | 6 | No general federal period found for support tickets, SOPs, the wiki, CRM history, project files, and internal chat and email (OP-01 to OP-06) |
The business records guide explains how the groups fit together, with a page for each.
The full schedule
All 41 rows are listed below in plain HTML, so you can read, search and copy them without the generator.
| Keep for | Record | Clock starts | Source, checked |
|---|---|---|---|
| Tax and accounting 8 rows | |||
| 3 years | TX-01 Records that support items of income, deductions or credits on a return: the books (journals and ledgers) and supporting documents such as sales slips, paid bills, invoices, receipts, deposit slips and canceled checks The default. TX-02 to TX-06 are exceptions. The IRS notes that insurers or creditors may require longer. | Date the return was filed. A return filed early counts as filed on its due date. | 26 U.S.C. 6501(a) IRS: How long should I keep records? 26 CFR 1.6001-1(e) IRS: What kind of records should I keep IRS Publication 583 |
| 3 years from filing the original return or 2 years from paying the tax, whichever is later | TX-02 Records behind a claim for credit or refund filed after the return | Filing date or payment date | 26 U.S.C. 6511(a) IRS: How long should I keep records? |
| 6 years | TX-03 Records for a return that left out income of more than 25% of the gross income shown IRS Topic no. 305 adds a second 6-year case, income left out that is attributable to foreign financial assets and is more than $5,000. The IRS how-long page lists only the 25% case. | Date the return was filed | 26 U.S.C. 6501(e)(1)(A) IRS: How long should I keep records? IRS Topic no. 305, Recordkeeping |
| 7 years | TX-04 Records behind a claim for a loss from worthless securities or a bad debt deduction The IRS counts the 7 years from the date the return was due (Tax Topic 305), which matches 26 U.S.C. 6511(d)(1). | Date prescribed for filing the return for the year the claim relates to | 26 U.S.C. 6511(d)(1) IRS: How long should I keep records? IRS Tax Topic 305 |
| No end Indefinitely | TX-05 Records for a year with no return filed | No end date | 26 U.S.C. 6501(c)(3) IRS: How long should I keep records? |
| No end Indefinitely | TX-06 Records for a fraudulent return | No end date | 26 U.S.C. 6501(c)(1) IRS: How long should I keep records? |
| Until Until the limitations period ends for the year the property is disposed of | TX-07 Property and asset records: cost, improvements, depreciation, disposal After a nontaxable exchange, also keep the records on the old property until the period ends for the year the new property is disposed of. | Disposal of the property | IRS: How long should I keep records? 26 CFR 1.6001-1(e) |
| At least 3 years. 4 years for Form 1099-C, and 4 years if backup withholding was imposed | TX-08 Copies of information returns filed (Forms 1099 series) Page reviewed 30-Apr-2026. | Due date of the returns | IRS: General Instructions for Certain Information Returns |
| Payroll and wages 10 rows | |||
| At least 4 years | PR-01 Employment tax records The IRS gives three starting points: the later of the due date and the payment date (the regulation and the IRS how-long page), and the filing of the 4th quarter return (the IRS employment tax page). Counting from the latest of the three is our recommendation, not an IRS rule. The IRS employment tax page also says to keep records related to qualified sick leave wages and qualified family leave wages for leave taken after March 31, 2021, and to qualified wages for the employee retention credit paid after June 30, 2021, for at least 6 years. | The later of the tax's due date for the return period and the date the tax is paid (regulation). The IRS employment tax page counts from filing the 4th quarter return. Use the latest of the three. | 26 CFR 31.6001-1(e)(2) IRS: Employment tax recordkeeping IRS: How long should I keep records? |
| At least 4 years | PR-02 Copies of Forms W-2 (Copy A) and W-3 filed; undeliverable employee copies of Form W-2 Page reviewed 30-Apr-2026. Undeliverable copies need not be kept if the form can be produced electronically through April 15 of the fourth year after the year at issue. Count with PR-01. | Start not stated in the source | IRS: General Instructions for Forms W-2 and W-3 |
| At least 3 years | PR-03 Payroll records: the employee data Part 516 requires Employers covered by the FLSA. | Date of last entry | 29 CFR 516.5(a) DOL Fact Sheet #21: FLSA recordkeeping 29 U.S.C. 211(c) |
| At least 3 years | PR-04 Collective bargaining agreements, plans, trusts, employment contracts, written agreements or memoranda, certificates and notices named in Part 516 | Their last effective date | 29 CFR 516.5(b) DOL Fact Sheet #21: FLSA recordkeeping |
| At least 3 years | PR-05 Sales and purchase records: total dollar volume of sales or business, and total volume of goods purchased or received, by period | Start not stated in the source | 29 CFR 516.5(c) DOL Fact Sheet #21: FLSA recordkeeping |
| At least 2 years | PR-06 Time and earnings cards or sheets (daily start and stop times, or work done when it sets pay) | Date of last entry | 29 CFR 516.6(a)(1) DOL Fact Sheet #21: FLSA recordkeeping |
| At least 2 years | PR-07 Wage rate tables and schedules used to compute straight-time pay, wages, salary or overtime | Their last effective date | 29 CFR 516.6(a)(2) DOL Fact Sheet #21: FLSA recordkeeping |
| At least 2 years | PR-08 Customer orders and invoices received, shipping and delivery records, bills of lading and billings to customers Individual sales slips and cash register tapes are not covered. If the record also supports a tax return, TX-01 (3 years) is longer and applies. | Date of last entry | 29 CFR 516.6(b) DOL Fact Sheet #21: FLSA recordkeeping |
| At least 2 years | PR-09 Records of additions to or deductions from wages paid, and the cost records used to work out the charges | Start not stated in the source | 29 CFR 516.6(c) DOL Fact Sheet #21: FLSA recordkeeping |
| At least 2 years | PR-10 Equal Pay Act records that explain pay differences between employees of the opposite sex in the same establishment EEOC lists wage rates, job evaluations, seniority and merit systems and collective bargaining agreements as examples. | Start not stated in the source | 29 CFR 1620.32(c) EEOC: Recordkeeping Requirements |
| Hiring and personnel 7 rows | |||
| 1 year | HR-01 Personnel or employment records: applications and other hiring records, requests for reasonable accommodation, promotion, demotion, transfer, layoff, termination, pay rates and other terms of compensation, selection for training Title VII, the ADA and GINA, for employers those laws cover. | Date the record was made or the personnel action, whichever is later | 29 CFR 1602.14 42 U.S.C. 2000e-8(c) EEOC: Recordkeeping Requirements |
| 1 year | HR-02 Personnel records of an employee who was involuntarily terminated | Date of termination | 29 CFR 1602.14 EEOC: Recordkeeping Requirements |
| Hold Until final disposition | HR-03 Records relevant to a charge of discrimination or an enforcement action, including records of similar employees and of other applicants for the position A hold. It overrides HR-01, HR-02 and HR-05. | The charge is filed or the action is brought. Final disposition is when the time to sue runs out or, if suit is brought, when the litigation ends, appeals included. | 29 CFR 1602.14 29 CFR 1627.3(b)(3) EEOC: Recordkeeping Requirements |
| 3 years | HR-04 ADEA payroll records: name, address, date of birth, occupation, rate of pay, compensation earned each week | Start not stated in the source | 29 CFR 1627.3(a) 29 U.S.C. 626(a) EEOC: Recordkeeping Requirements |
| 1 year | HR-05 ADEA hiring and personnel records: job applications and resumes (including records of refusals to hire), promotion, demotion, transfer, selection for training, layoff, recall, discharge, job orders to agencies or unions, applicant test papers, physical exam results considered in a personnel action, job advertisements and notices | Date of the personnel action the record relates to | 29 CFR 1627.3(b)(1) EEOC: Recordkeeping Requirements |
| The full period the plan or system is in effect, plus at least 1 year | HR-06 Written employee benefit plans (pension, insurance) and written seniority and merit systems, or a memo of their terms if not written | End of the plan or system | 29 CFR 1627.3(b)(2) EEOC: Recordkeeping Requirements |
| No less than 3 years | HR-07 FMLA records required by 29 CFR 825.500 Keep medical certifications, recertifications and medical histories created for FMLA in separate confidential files (825.500(g)). Covered employers. | Start not stated in the source | 29 CFR 825.500(b) 29 U.S.C. 2616(b) DOL Field Operations Handbook, chapter 39 |
| Immigration 1 row | |||
| The later of 3 years after the date of hire and 1 year after employment ends | IM-01 Form I-9, Employment Eligibility Verification, and any copies of documents made Available for inspection on at least 3 business days' notice. USCIS recommends keeping Form I-9 apart from personnel records. Do not mail forms to USCIS or ICE. Paper, electronic, microfilm or microfiche. The regulation says "date of the hire"; USCIS's calculator asks for the date the employee began work for pay. 8 CFR 274a.1(c) defines hire as the actual commencement of employment of an employee for wages or other remuneration. USCIS page reviewed 09/18/2026. | Date of hire; date employment ends | 8 U.S.C. 1324a(b)(3) 8 CFR 274a.2(b)(2)(i)(A) USCIS: Retention and Storage 8 CFR 274a.1(c) |
| Safety and health 4 rows | |||
| 5 years | SF-01 OSHA 300 Log, privacy case list, 300A annual summary and 301 incident reports The small-employer exemption concerns keeping new injury and illness records, not saving records already made. Keep existing records for five years after the end of the calendar year they cover (29 CFR 1904.33(a)). A company with 10 or fewer employees at all times during the previous calendar year need not keep new records unless OSHA or BLS requires them in writing (29 CFR 1904.1). Current headcount alone does not establish this exemption. Update the stored 300 Log for new cases and changed classifications (29 CFR 1904.33(b)(1)). The annual summary and the 301 reports need not be updated (1904.33(b)(2) and (b)(3)). Every covered employer must still report a work-related fatality, in-patient hospitalization, amputation or loss of an eye. Establishments in industries listed in appendix A to subpart B of Part 1904 are partly exempt (29 CFR 1904.2). | End of the calendar year the records cover | 29 CFR 1904.33(a) OSHA 1904.33 29 U.S.C. 657(c) 29 CFR 1904.1 29 CFR 1904.2 |
| At least the duration of employment plus 30 years | SF-02 Employee medical records, for employees exposed to toxic substances or harmful physical agents (scope: 29 CFR 1910.1020(b)(1)) Exceptions: health insurance claims records kept apart from the employer's medical program; minor first aid records that meet the rule's conditions; records of employees with under 1 year of service if given to the employee at termination. A specific OSHA standard can set another period. | End of employment | 29 CFR 1910.1020(d)(1)(i) OSHA 1910.1020 |
| At least 30 years | SF-03 Employee exposure records, for employees exposed to toxic substances or harmful physical agents (same scope as SF-02) Exceptions: background data to monitoring may be kept 1 year if the results, sampling plan, methods and a summary of background data are kept 30 years; material safety data sheets and records of a substance's identity need no set period if a record of the substance's identity, where it was used and when is kept 30 years; biological monitoring results that a specific standard designates as exposure records follow that standard. | Start not stated in the source | 29 CFR 1910.1020(d)(1)(ii) OSHA 1910.1020 |
| At least 30 years | SF-04 Analyses using exposure or medical records of those employees (same scope as SF-02) | Start not stated in the source | 29 CFR 1910.1020(d)(1)(iii) OSHA 1910.1020 |
| Benefit plans 2 rows | |||
| Not less than 6 years | BN-01 Reports and supporting records for ERISA reporting and disclosure: copies of reports, vouchers, worksheets, receipts, applicable resolutions Covered plans. Electronic media are allowed under 29 CFR 2520.107-1. | After the filing date of the documents based on the information (or the date they would have been filed but for an exemption or simplified reporting) | 29 U.S.C. 1027 DOL Advisory Opinion 1975-58 29 CFR 2520.107-1 |
| No fixed period in the statute | BN-02 Records sufficient to determine the benefits due or that may become due to each employee The statute sets no number of years, so none is shown. Electronic media are allowed under 29 CFR 2520.107-1. Records that support plan reports have their own rule: at least 6 years under 29 U.S.C. 1027 (BN-01). | Not applicable | 29 U.S.C. 1059(a)(1) 29 CFR 2520.107-1 |
| Disposal and holds 3 rows | |||
| Not a period: use reasonable measures against unauthorized access or use | DS-01 Disposal of consumer information (the FTC's guidance calls it consumer report information) held for a business purpose The rule covers consumer information. It does not cover every record. Examples in the rule: burn, pulverize or shred paper; destroy or erase electronic media; use a destruction company after due diligence. | When you dispose of the information | 16 CFR 682.3 FTC: Disposing of consumer report information |
| Not a period: an original paper tax record may be destroyed once the electronic storage system has been tested and procedures keep it compliant | DS-02 Electronic copies in place of paper The electronic system must be kept for as long as the records are material to tax administration. Other retention duties still apply. | When you replace paper with an electronic system | IRS Publication 583 8 CFR 274a.2(b)(2)(i) (Form I-9) 29 CFR 2520.107-1 (ERISA records) |
| Hold Hold: do not destroy | DS-03 Any record that a pending or contemplated federal matter may need See also HR-03. The statute covers knowing destruction with intent to impede a federal matter, including "in relation to or contemplation of" one. | While the matter is pending or contemplated | 18 U.S.C. 1519 |
| Operational records 6 rows | |||
| Policy Policy-set. No general federal period found in the sources checked. | OP-01 Customer support tickets and chat transcripts Often holds personal data and customer names. Customer-owned content is excluded from licensing. Limits that still apply: DS-03, HR-03, TX-01 to TX-06 (if a record supports a tax return item), DS-01, and your customer contracts May be licensable | Policy-set | |
| Policy Policy-set. No general federal period found in the sources checked. | OP-02 SOPs, process documents and runbooks Check authorship and any third-party content. Same limits as OP-01 May be licensable | Policy-set | |
| Policy Policy-set. No general federal period found in the sources checked. | OP-03 Internal knowledge base or wiki Check for pasted customer or partner content. Same limits as OP-01 May be licensable | Policy-set | |
| Policy Policy-set. No general federal period found in the sources checked. | OP-04 CRM and sales history: accounts, contacts, activity logs, opportunities Holds personal data. Check contract and privacy terms. Same limits as OP-01 May be licensable | Policy-set | |
| Policy Policy-set. No general federal period found in the sources checked. | OP-05 Project files and deliverables: plans, status reports, work product Client-owned work product is excluded from licensing. Check each contract. Same limits as OP-01 May be licensable | Policy-set | |
| Policy Policy-set. No general federal period found in the sources checked. | OP-06 Internal chat and email Messages that form part of a personnel or employment record follow HR-01 to HR-03. Same limits as OP-01 May be licensable | Policy-set | |
What “may be licensable” means
The last column flags the six operational record types as “may be licensable”. They are the records that run the company: support tickets and chats, SOPs, the wiki, CRM and sales history, project files, and internal chat and email. No general federal rule gives them a period, so the company sets one.
The flag marks records of a kind that an AI data buyer may license. It does not mean a record qualifies. Ownership, personal data, customer contracts and the buyer’s review decide. Read what to check before you destroy company records first.
Before you destroy the records, check them
Some company records, such as SOPs, support histories and project files, can be licensed for AI training. Four questions show whether yours might qualify, without sharing any files.
Limits
- US federal rules only. State law can set longer periods, and this page gives no state periods.
- No industry schedules yet, and no rules for government contractors.
- A period is a minimum, and a hold can extend it.
- The schedule is a reference. Ask your lawyer or accountant before you destroy records that matter to a claim, an audit or a sale.
Next steps
Turn the schedule into a company rule with the document retention policy template. Then check your operational records with the records check before you destroy them.
Frequently asked questions
What is a record retention schedule?
A list of each type of record a company keeps, how long to keep it, what starts the clock and who may destroy it. This schedule uses US federal rules only.
How long should a business keep its records?
It depends on the record. The IRS default for tax records is 3 years from filing. Employment tax records need at least 4 years, and Form I-9 is kept until the later of 3 years after hire and 1 year after employment ends. The schedule lists every federal period with its source.
Is there a record retention schedule template or PDF?
Yes. The generator on this page produces a dated PDF from your answers. A blank PDF and a labeled example for a 50-employee services company are also on this page.
Does the schedule include state rules?
No. It uses US federal rules only. State law can set longer periods, and some industries have their own rules.
What does may be licensable mean?
It marks operational records, such as support tickets and SOPs, that no general federal rule gives a period for and that an AI data buyer may license. A record still has to qualify. Ownership, personal data and contracts decide.
Sources
- IRS: How long should I keep records? irs.gov
- IRS: Employment tax recordkeeping irs.gov
- DOL Fact Sheet #21: Recordkeeping requirements under the FLSA dol.gov
- EEOC: Recordkeeping requirements eeoc.gov
- DOL Fact Sheet #28: The Family and Medical Leave Act dol.gov
- USCIS: Retention and Storage of Form I-9 uscis.gov
- 29 CFR 1904.1: Partial exemption for employers with 10 or fewer employees ecfr.gov
- 29 CFR 1904.33: Retention and updating ecfr.gov
- 29 CFR 1910.1020: Access to employee exposure and medical records ecfr.gov
- 29 U.S.C. 1027: ERISA record retention law.cornell.edu
- 16 CFR 682.3: Proper disposal of consumer information ecfr.gov
- 18 U.S.C. 1519: Destruction, alteration, or falsification of records law.cornell.edu