商业财务第 1169 / 1605 题
For how long should a contractor generally retain business and tax records to support filed returns and defend against audits?
a.At least several years (commonly cited as a minimum of 3-4 years or longer)
b.6 months
c.30 days
d.Records need not be kept at all
解析
Tax authorities generally can audit returns for several years, and contract/lien issues can arise for years after a job. Contractors should keep contracts, invoices, payroll, and tax records for at least three to four years (longer for employment and some tax records) to support their filings and defend disputes.
法律依据: Business & Professions Code §7111 / IRS guidance免费刷完整 1605 道题库 — 无需注册。
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