A practical guide to how long Massachusetts businesses, organizations, and municipalities must retain common document types before secure destruction.
Every business generates records that must be retained for a specific period of time to comply with federal and state regulations. Keeping records too long wastes storage space and increases your exposure to data breaches. Destroying records too soon can result in regulatory penalties, legal liability, and audit failures.
The table below provides general guidance on retention periods for common business document types. These timeframes are based on federal requirements (IRS, EEOC, OSHA) and Massachusetts state regulations. Your specific industry or situation may require longer retention periods.
Disclaimer: This guide is for informational purposes only and does not constitute legal advice. Retention requirements vary by industry, document type, and specific circumstances. Consult your legal counsel for retention requirements applicable to your organization.
| Record Type | Retention Period | Authority / Notes |
|---|---|---|
| Tax Records Returns, supporting documents, receipts, cancelled checks |
7 Years | IRS — 3 years from filing date (6 years if income underreported by 25%+); 7 years recommended as safe practice |
| Employee Records Personnel files, I-9 forms, performance reviews, termination records |
3 Years After Termination | EEOC / Title VII — I-9 forms: 3 years from hire or 1 year after termination, whichever is later |
| Medical Records Patient records, treatment histories, lab results, imaging |
7 Years After Last Treatment | Massachusetts Board of Registration in Medicine (243 CMR 2.07); minors: until age 18 + 7 years |
| Corporate Records Articles of incorporation, bylaws, board minutes, stock records |
Permanent | Retain for the life of the business; required for legal standing and governance |
| Contracts & Agreements Signed contracts, leases, vendor agreements, service agreements |
6 Years After Expiration | Massachusetts statute of limitations on contracts (M.G.L. c. 260 § 1–2) |
| Accounts Payable Invoices, purchase orders, payment records, vendor statements |
7 Years | IRS — supports tax return documentation and audit trail |
| Bank Statements Monthly statements, reconciliations, deposit slips, cancelled checks |
7 Years | IRS / UCC — supports financial reporting and tax documentation |
| Insurance Policies Active and expired policies, certificates of insurance, claims records |
3 Years After Expiration | Retain expired policies to document coverage during prior periods; claims records may need longer retention |
| General Correspondence Business letters, memos, internal communications |
3 Years | General business practice; longer if related to contracts, litigation, or regulatory matters |
| Payroll Records Timesheets, wage records, W-2s, W-4s, benefit records |
4 Years | IRS (4 years) / FLSA (3 years) / MA wage records (3 years, M.G.L. c. 151 § 15) |
Massachusetts municipalities have additional records retention requirements governed by the Massachusetts General Laws and overseen by the Supervisor of Public Records within the Secretary of the Commonwealth's office. Municipal retention schedules vary significantly by record type and department.
Common municipal record categories include:
Municipalities should consult the Municipal Records Retention Schedule published by the Supervisor of Public Records and obtain authorization before destroying any public records, as required under M.G.L. c. 66 § 8.
Once a document's retention period has expired, it should be securely destroyed, not simply discarded. Massachusetts law (201 CMR 17.00) requires that personal information of Massachusetts residents be destroyed in a manner that prevents unauthorized access. For paper documents, this means cross-cut shredding or incineration. For digital media, this means physical destruction or certified data wiping.
Valley Green Shredding can help you manage the secure destruction of expired records. Whether you have a small office cleanout or a large-scale bulk purge of archived materials, we provide NAID AAA Certified destruction with a Certificate of Destruction for your compliance records. We also offer document inventorying guidance to help you organize records before destruction.
Tip: Create a records retention schedule specific to your organization and review it annually. When records reach their destruction date, schedule a one-time purge or add them to your recurring shredding service.