FAQs - Individual Income Tax

What tax records do I need to keep?

You must be able to support all items listed on your return. The Department of Taxation recommends you keep a copy of the following individual and school district income tax records:

  • Income tax returns and schedules;
  • Wage and income statements;
  • Supporting documentation; AND
  • Payment records.

You should keep these records for at least 4 years from the later of the filing due date or the date you filed the return. In some instances, you may want to retain certain tax records for longer than 4 years.

See R.C. 5747.17.