IRS Compliance & PenaltiesAnswered

Can I keep my section 6038A records electronically, or do I need paper? Is a folder of PDFs enough?

SL
Sven L.new member
May 25, 2026 1,280 views 1 answer
recordkeepingelectronic-recordsrev-proc-97-22section-6038a

I run everything paperless. My invoices, contracts, and bank records are all scanned into cloud folders, and my accounting is in software. Is electronic storage actually acceptable for section 6038A, or does the IRS expect originals on paper? And is dumping everything into a Google Drive folder of PDFs good enough?

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