Artículo Electronic records.. Electronic records.

id="en_US_2025_publink1000264672"> Electronic records. All requirements that apply to hard copy books and records also apply to electronic storage systems that maintain tax books and records. When you replace hard copy books and records, you must maintain the electronic storage systems for as long as they are material to the administration of tax law. For details on electronic storage system requirements, see Revenue Procedure 97-22, which is on page 9 of Internal Revenue Bulletin 1997-13 at IRS.gov/pub/irs-irbs/irb97-13.pdf . Copies of tax returns. You should keep copies of your tax returns as part of your tax records. They can help you prepare future tax returns, and you will need them if you file an amended return or are audited. Copies of your returns and other records can be helpful to your survivor or the executor or administrator of your estate. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income from your online account. To create or access your online account go to IRS.gov/Account . If necessary, you can request a copy of a return and all attachments (including Form W-2) from the IRS by using Form 4506. There is a charge for a copy of a return. For information on the cost and where to file, see the Instructions for Form 4506. If you just need information from your return, you can order a transcript in one of the following ways. Access your online account at IRS.gov/Account . Go to IRS.gov/Transcript . Use Form 4506-T or Form 4506T-EZ. Call 800-908-9946. There is no fee for a transcript. For more information, see Form 4506-T. Basic Records Basic records are documents that everybody should keep. These are the records that prove your income and expenses. If you own a home or investments, your basic records should contain documents related to those items. Income. Your basic records prove the amounts you report as income on your tax return. Your income may include wages, dividends, interest, and partnership or S corporation distributions. Your records can also prove that certain amounts aren’t taxable, such as tax-exempt interest. Note: If you receive a Form W-2, keep Copy C until you begin receiving social security benefits. This will help protect your benefits in case there is a question about your work record or earnings in a particular year. Expenses. Your basic records prove the expenses for which you claim a deduction (or credit) on your tax return. Your deductions may include alimony, charitable contributions, mortgage interest, and real estate taxes. You may also have childcare expenses for which you can claim a credit. Home. Your basic records should enable you to determine the basis or adjusted basis of your home. You need this information to determine if you have a gain or loss when you sell your home or to figure depreciation if you use part of your home for business purposes or for rent. Your records should show the purchase price, settlement or closing costs, and the cost of any improvements. They may also show any casualty losses deducted and insurance reimbursements for casualty losses. For detailed information on basis, including which settlement or closing costs are included in the basis of your home, see Pub. 551. When you sell your home, your records should show the sales price and any selling expenses, such as commissions. For information on selling your home, see Pub. 523. Investments. Your basic records should enable you to determine your basis in an investment and whether you have a gain or loss when you sell it. Investments include stocks, bonds, and mutual funds. Your records should show the purchase price, sales price, and commissions. They may also show any reinvested dividends, stock splits and dividends, load charges, and original issue discount (OID). For information on stocks, bonds, and mutual funds, see Pub. 550 and Pub. 551. Proof of Payment One of your basic records is proof of payment. You should keep these records to support certain amounts shown on your tax return. Proof of payment alone isn’t proof that the item claimed on your return is allowable. You should also keep other documents that will help prove that the item is allowable. Generally, you prove payment with a cash receipt, financial account statement, credit card statement, canceled check, or substitute check. If you make payments in cash, you should get a dated and signed receipt showing the amount and the reason for the payment. If you make payments using your bank account, you may be able to prove payment with an account statement. Account statements. You may be able to prove payment with a legible financial account statement prepared by your bank or other financial institution. Pay statements. You m