Ohio’s retention requirements vary by record type. Below are general guidelines—always verify with the Ohio Revised Code or legal counsel for your specific situation.
| Record Category | Minimum Retention |
|---|---|
| General (accounting, contracts, correspondence) | 3 years |
| Tax records (income, sales, payroll) | 7 years |
| Employee records (personnel, payroll, medical) | 1 year after termination |
| Financial (bank statements, check registers, investments) | 5 years |
| Property (deeds, leases, insurance) | 7 years after disposal |
| Legal (lawsuits, contracts, court orders) | 7 years after resolution |
| Medical records | 7 years after death or last treatment |
Industry-specific rules (healthcare, finance, government) may impose longer periods.