The information below reflects the periods of limitations that apply to income tax returns. The period of limitations is the period of time in which you can amend your tax return to claim a credit or refund, or the IRS can assess additional tax. Generally, you must keep your records that support an item of income, deduction or credit shown on your tax return until the period of limitations for that tax return runs out.
The length of time you should keep a document depends on the action, expense, or event which the document records.
