AGENCY: Utah State Tax Commission. Processing Division

SERIES: 1086
TITLE: Individual income tax returns
DATES: 1976-
ARRANGEMENT: Numerical by batch number

DESCRIPTION: This return details an individuals earnings and assessment tax and includes accompanying documentation or data filed with the State of Utah. Includes individual long or short form tax returns, amended returns, nonresident returns, part year resident returns, adjustment forms, partnership returns, fiduciary returns, correspondence, copies of the federal tax returns, W-2's, individual name, address, social security number, income, deductions, tax liability, payment made, and refund received.

RETENTION

Retain for 10 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 03/1990

FORMAT MANAGEMENT

Paper: Retain in Office until microfilmed or scanned as digital image and then destroy.

Microfilm master: Retain in Office until passed inspection and then transfer to Archives. Retain in Archives for 10 years and then destroy.

Microfilm duplicate: Retain in Office for 10 years and then destroy.

Computer magnetic storage media: Retain in Office for 10 years and then erase.

Digital image: Retain in Office for 10 years and then delete.

Compact disc: Retain in Office until inspected and then transfer to State Records Center. Retain in State Records Center for 10 years and then destroy.

APPRAISAL

Administrative Fiscal Legal

76-8-1101(2), 1990, has set limitations for prosecution at 6 years from when the return should have been filed. The Tax Commission has requested a retention of 10 years to comply with federal and IRS collection procedures. There is no statute of limitations on tax evasion but the federal government rarely takes action after 10 years.

PRIMARY DESIGNATION

Private

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