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Recordkeeping for businesses

As a New York State business owner, you are required to keep records that allow you to prepare complete and accurate tax returns for your business. You must also keep documents, such as canceled checks, receipts, cash register tapes, purchase orders, and other sales records to support your business records. Generally, you must keep records and supporting documents for at least three years after you file a return.

Your records may be in paper or electronic format, or both. You must be able to compare records from one time period (such as month, quarter, or year) with records from another period. Upon request, you must make your records available to the Tax Department.

To assist you, we offer detailed recordkeeping guides for several taxes and credits. Review the credit guides to determine whether you are eligible to claim the credits before you file.

Recordkeeping guides