Tax Records¶
Filed tax returns, extensions, and historical tax documentation.
Overview¶
This section contains filed tax returns and related correspondence. These are immutable records.
File Naming Convention¶
Format: YYYY-{jurisdiction}-{form}.md
Examples:
- 2024-federal-1120s.md
- 2024-florida-f1120.md
- 2024-q1-estimated.md
Record Types¶
Federal Tax Returns¶
- Form 1120S (S-Corporation)
- Form 1120 (C-Corporation)
- Form 1065 (Partnership)
- Schedules and attachments
State Tax Returns¶
- State income/franchise tax
- Sales tax filings
- Annual reports
Estimated Payments¶
- Quarterly estimated tax payments
- Payment confirmations
- Safe harbor calculations
Extensions¶
- Extension filings
- Payment with extension
- New deadline tracking
Supporting Documentation¶
Keep supporting documents for: - Income documentation - Expense receipts (summary) - Asset purchases and depreciation - Credits and deductions
Detailed receipts may be in accounting system; reference here as needed.
Retention¶
Maintain for 7 years minimum per IRS guidance.