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Document retention: The OSHA Log, the annual summary, and the OSHA Incident Report forms must be retained by employers for 5 years following the end of the calendar year that these records cover. The OSHA Log must be maintained on an âestablishment basisâ based on NAICS codes.
As a rule of thumb, it's safe to say that if there's anything on your return that might elicit interest from the government, you should keep the documentation for three years (or longer). Now keep in mind that you might want to hold on to some records for close to forever. If you sell your home, for instance, the IRS might want to see records of your original purchase, costs for repairs and any statements you might have during an audit [source: Lee ]. Best to keep those around as long as possible.