Records

How many years of tax returns to keep

Three years covers most people. Some keep seven.

Current as of October 2026. Laws and figures can change — see full disclaimer.

After a death, someone usually files a final tax return, and sometimes a return for the estate too. Past returns help them see what income and accounts the person had.

What the IRS says

• The IRS can usually review a return for 3 years after it's filed.
• That window becomes 6 years if more than 25% of income was left off the return.
• Records for a claim about worthless securities or bad debt are kept for 7 years.
• Records about property, like a home, are usually kept until a few years after it's sold.

What many families keep

A common approach is the last 3 years of returns, with 7 years for anyone who wants extra margin. Records about a house, like the purchase price and improvements, are often kept as long as the house is owned.

If old returns are missing

Free tax transcripts covering recent years are available from the IRS online or by mail. A family member handling an estate can usually request them with the right paperwork.