[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.6001-1]

[Page 317-318]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
Subpart G_Administrative Provisions of Special Application to Employment 
Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
 
Sec. 31.6001-1  Records in general.


    (a) Form of records. The records required by the regulations in this 
part shall be kept accurately, but no particular form is required for 
keeping the records. Such forms and systems of accounting shall be used 
as will enable the district director to ascertain whether liability for 
tax is incurred and, if so, the amount thereof.
    (b) Copies of returns, schedules, and statements. Every person who 
is required, by the regulations in this part or by instructions 
applicable to any form prescribed thereunder, to keep any copy of any 
return, schedule, statement, or other document, shall keep such copy as 
a part of his records.
    (c) Records of claimants. Any person (including an employee) who, 
pursuant to the regulations in this part, claims a refund, credit or 
abatement, shall keep a complete and detailed record with respect to the 
tax, interest, addition to the tax, additional amount, or assessable 
penalty to which the claim relates. Such record shall include any 
records required of the claimant by paragraph (b) of this section and by 
Sec. Sec. 31.6001-2 to 31.6001-5, inclusive, which relate to the claim.
    (d) Records of employees. While not mandatory (except in the case of 
claims), it is advisable for each employee to keep permanent, accurate 
records showing the name and address of each employer for whom he 
performs services as an employee, the dates of beginning and termination 
of such services, the information with respect to himself which is 
required by the regulations in this subpart to be kept by employers, and 
the statements furnished in accordance with the provisions of Sec. 
31.6051-1.
    (e) Place and period for keeping records. (1) All records required 
by the regulations in this part shall be kept, by the person required to 
keep them, at

[[Page 318]]

one or more convenient and safe locations accessible to internal revenue 
officers, and shall at all times be available for inspection by such 
officers.
    (2) Except as otherwise provided in the following sentence, every 
person required by the regulations in this part to keep records in 
respect of a tax (whether or not such person incurs liability for such 
tax) shall maintain such records for at least four years after the due 
date of such tax for the return period to which the records relate, or 
the date such tax is paid, whichever is the later. The records of 
claimants required by paragraph (c) of this section shall be maintained 
for a period of at least four years after the date the claim is filed.
    (f) Cross reference. See Sec. Sec. 31.6001-2 to 31.6001-5, 
inclusive, for additional records required with respect to the Federal 
Insurance Contributions Act, the Railroad Retirement Tax Act, the 
Federal Unemployment Tax act, and the collection of income tax at source 
on wages, respectively.