Core Data
RDA Number
11382
Effective Date
Mon, 10/20/2025
Record Series Abstract
Record Series Includes but is not limited to Internal Revenue Service (IRS) Information Reporting Returns & Supporting Documentation, Excluding W2'S
Record Series Active
Yes
Cut Off at End of
Other
If Other, Explain
Records should be cut off when the final file for the previous year is transmitted to Internal Revenue Service (IRS) by statutory due date
Total Retention Years
7
Total Retention Months
0
Retention End Action
Destroy
Disposition Notes
Files are cut off when the final file for the previous year is transmitted to IRS by statutory due date. Records may be maintained in either paper or electronic format. Examples of records include IRS 1099 Misc Form and IRS Form 1042-S. Records in paper format are maintained in agency and destroyed after 7 years. Electronically stored records are maintained in a secure format, accessed via appropriate data tools, and retained for 7 years prior to destruction. Any sensitive or confidential information contained therein shall be destroyed according to standards for destruction of confidential information.
Worksheet
Record Location
Paper records are kept at F&A/Division of Accounts, WRS Tennessee Tower, 21st Floor, 312 Rosa L Parks Ave, Nashville, TN 37243. Electronic data stored in AWS SaaS Application and the electronic files are stored on the STS approved server. The STS approved server is housed in the state's South Data Center.
File Arrangement
CHRONOLOGICAL
Media Format Generated
Electronic
Paper
Media Format Generated Summary
Electronic: Text
Electronic: Spreadsheet/Database
Electronic: Other
Paper: Sheet
Media Format Stored
Electronic
Paper
Media Format Stored Summary
Electronic: Text
Electronic: Spreadsheet/Database
Electronic: Other
Paper: Sheet
Date Range
Calendar Year 2018 to Current
Allotment Code
31705
Annual Accumulation
Paper records- 1.5 cubic ft
Electronic records- 300 MB
Electronic records- 300 MB
Current Volume
Paper records - 22 cubic ft
Electronic records - 3 GB
Electronic records - 3 GB
Record Value
Fiscal
Legal
Audit Requirements
Both
Information Shared Outside the State
Yes
Shared Agencies
INTERNAL REVENUE SERVICE
Essential Record
No
Confidential
No
Does this Record Series Contain Sensitive Information?
Yes
Agency Retention
TOTAL 7 YEARS
Retention Legal Citation
NO
Electronic Records Plan Inventory
System Name
AWS SaaS Application
Hardware Description
AWS SaaS Application and File Share Servers (not hardware)
Software Description
AWS SaaS Application
System Location
Electronic data stored in AWS SaaS Application and the electronic files are stored on the STS approved server. The STS approved server is housed in the state's South Data Center.
Backup Procedures
Backup procedures system are maintained in accordance with the current standards of the Strategic Technology Solutions (STS).
Disaster Recovery
F&A DOA has a Disaster Recovery Plan for the system in accordance with the current standards of the Strategic Technology Solutions (STS). Disaster Recovery plans are reviewed annually.
Data Migration Description
Electronic data files are migrated through the encrypted ERP system.
RDA Comments
Records Management Division (RMD)
Thu, 09/18/2025
No recommended changes.
Tennessee State Library and Archives
Mon, 09/22/2025
No recommended changes.
Comptroller Audit Review
Mon, 09/22/2025
We have reviewed RDA 11382 from an audit standpoint. We concur with the recommended retention and disposition specifications.
Agency Records Officer
Fri, 09/26/2025
No recommended changes
RMD Director
Fri, 09/26/2025
RDA 11382 is a request to revise an RDA. The retention period will remain seven years and destroy. The format will be paper/electronic. The Abstract, Disposition Notes, and Worksheet have been updated. Recommend approval of the request to revise RDA 11382.
Public Records Commission
Mon, 10/20/2025
PRC approves RDA 11382
