The following is a general overview of the records retention schedule for Ohio. However, it is important to note that specific requirements may vary depending on the type of business or organization.
General Records
Most general records, including accounting records, contracts, and correspondence, must be retained for at least three years.
Tax Records
Tax records, including income tax returns, sales tax returns, and payroll tax records, must be retained for at least seven years.
Employee Records
Employee records, including personnel files, payroll records, and medical records, must be retained for at least one year after the employee's termination date.
Financial Records
Financial records, including bank statements, check registers, and investment records, must be retained for at least five years.
Property Records
Property records, including deeds, leases, and insurance policies, must be retained for at least seven years after the property is disposed of.
Legal Records
Legal records, including lawsuits, contracts, and court orders, must be retained for at least seven years after the matter is resolved.
Medical Records
Medical records must be retained for at least seven years after the patient's death or last date of treatment.
It is important to note that these are just general guidelines and that the specific retention period for a particular type of record may vary. For more information, consult the Ohio Revised Code or contact an attorney.
Additional Resources
* [Ohio Revised Code Chapter 135](https://codes.ohio.gov/orc/135)
* [Ohio State Archives Records Retention Schedule](https://www.ohiohistory.org/records/records-management/records-retention-schedules/)
* [National Archives and Records Administration Records Retention Schedules](https://www.archives.gov/records/schedules/index.html)
