Publication 552 - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
This publication discusses why you should keep records, what kinds of records you should keep, and how long you should keep
them.
You probably already keep records in your daily routine. This includes keeping receipts for purchases and recording information
in your checkbook.
Use this publication to determine if you need to keep additional information in your records.
Throughout this publication we refer you to other IRS publications for additional information. See How To Get Tax Help in the back of
this publication for information about getting publications and forms.
This publication does not discuss the records you should keep when operating a business. For information on business records,
see Publication 583,
Starting a Business and Keeping Records.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address.
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6406
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the
address.) Please put “
Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Tax questions.
If you have a tax question, visit
www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either
of the addresses listed above.
Ordering forms and publications.
Visit
www.irs.gov/formspubs
to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown
under How To Get Tax Help
in the back of this publication.
