Artículo Recordkeeping requirements. Recordkeeping requirements

id="ientry-id433">Recordkeeping requirements, What Records Should I Keep? Basic records, Basic Records Copies of returns, Copies of tax returns. Electronic records, Electronic records. Gambling, Gambling winnings. Period of retention, How Long To Keep Records Proof of payments, Proof of Payment Why keep records, Why Keep Records? Recovery of amounts previously deducted, Recoveries Itemized deductions, Itemized Deduction Recoveries Mortgage interest refund, Mortgage interest refund. Over multiple years, Recovery for 2 or more years. Tax refunds, Federal income tax refund. Refunds, Refund or balance due. State tax, State tax refund. Taxes (see Tax refunds ) Rehabilitative program payments, Veterans’ benefits. Reimbursement, Recoveries (see also Recovery of amounts previously deducted ) Employee business expenses, Allowances and reimbursements. Relationship test, Relationship Test , Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Relief fund contributions, Relief Fund Contributions Religious organizations, Ministers. , Clergy , Pension. (see also Clergy ) Rental income and expenses Increase due to higher real estate taxes, Rent increase due to higher real estate taxes. Losses from rental real estate activities, Rental activity losses. Personal property rental, Rents From Personal Property Repayments, Repayments Amount previously included in income, Repayments Under Claim of Right Railroad retirement benefits, Repayment of benefits. Social security benefits, Repayment of benefits. , Repaid social security benefits. Unemployment compensation, Repayment of unemployment compensation. , Repayment of benefits. Reporting Rollovers, Reporting rollovers from employer plans. Required minimum distributions, Required distributions. , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs) ) Rescue squad members Life insurance proceeds when death in line of duty, Public Safety Officer Killed or Injured in the Line of Duty Reservists IRAs, Reservists. Repayments, Qualified reservist repayments. Residency Home outside U.S. (see Citizens outside U.S. ) Residency test, Residency Test Resident aliens Estimated tax, Aliens. IRA distributions, withholding from, IRA distributions delivered outside the United States. Social security number (SSN), No SSN. Spouse treated as, Choice to treat spouse as resident. Retired Senior Volunteer Program, National Senior Services Corps programs. Retirees Armed Forces Taxable income, Military retirement pay. Retirement planning services, Retirement Planning Services Retirement plans, Special Rules , Military retirees. , Social Security and Equivalent Railroad Retirement Benefits (see also Railroad retirement benefits ) (see also Roth IRAs ) Clergy, Pension. Contributions, Retirement Plan Contributions Credit for (see Retirement savings contribution credit ) Taxation of,