What are the business records and documents that need be to be kept for 6 Years?

The IRS has required that some business records and documents need to be kept for a minimum of 6 years. These are as follows;

-Accounts Payable Ledgers and Schedules
-Accounts Receivable Ledgers and Schedules
-Cancelled Checks
-Cancelled Stock and Bond Certificates
-Employment Tax Records
-Expense Analysis and Expense Distribution Schedules
-Expired Contracts, Leases

-Inventories of Products, Materials, Supplies
-Invoices to Customers
-Notes Receivable Ledgers, Schedules
-Payroll Records and Summaries, including payment to pensioners
-Plant Cost Ledgers
-Purchasing Department Copies of Purchase Orders
-Sales Records
-Subsidiary Ledgers
-Travel and Entertainment Records
-Vouchers for Payments to Vendors, Employees, etc.
-Voucher Register, Schedules
-Business Records should be kept indefinitely

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