Publication 552 from the IRS is entitled "Recordkeeping for Individuals". I frequently use this as a training handout. http://www.irs.gov/pub/irs-pdf/p552.pdf Hope this helps, Lee Michael, CRM Records Program Manager National Renewable Energy Laboratory Golden, CO List archives at http://lists.ufl.edu/archives/recmgmt-l.html Contact [log in to unmask] for assistance