US federal recordkeeping guidance

Publication 583: Starting a Business and Keeping Records

Published by Internal Revenue Service.

Published
Publication date unavailable
Accessed
26 September 2026
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Evidence

What this source supports

  1. IRS Publication 583 describes keeping a transaction summary and orderly supporting documents for income and expenses.

    Locator
    Publication 583 (revision December 2024), pages 11–12; “Kinds of Records To Keep” and “Supporting Documents”.
    Editorial note
    US federal guidance only. The business’s accountant sets the applicable record and retention requirements.

Source handling

Link and citation record

US federal guidance linked and paraphrased. An accountant sets the records required for the business and jurisdiction.