Please note: The official University of Iowa records retention schedules are under revision. Updates will be posted periodically. 

These retention schedules are designed to assist university departments in preserving official records appropriately while providing economy and efficiency in the creation, organization, maintenance, use, and disposition of records.

Search Criteria

Administrative unit: represents either the administrative unit responsible for establishing the official record retention criteria OR the administrative unit responsible for maintaining the official records identified.

Confidential: indicates official records that contain information of various sorts that the university receives and holds confidential unless otherwise ordered by a court, by the lawful custodian of the records or by another person duly authorized to release such information. Examples include: student records, medical records, personnel records, etc.

Vital: indicates official records that contain information considered essential for the operations of a department (and/or the university) and includes information that may prevent a department from incurring serious liability or risk, or that would be extremely costly to replace. In the event of a disaster, this information, if destroyed, would make it difficult for a department to conduct normal business activities.

Export the full list of Official Record Retention Schedules available to date – or use the search criteria below for a more targeted search.

Displaying 261 - 280 of 319

Filters

Tax Form 1099-MISC

Form filed annually with IRS by UI Accounts Payable regarding miscellaneous income paid to recipients.
Record category
Tax Records
Official files maintained by
UI Purchasing, Accounts Payable and Travel
Confidential
Yes
Vital
Yes

Tax Form 1120 - U.S. Corporation Income Tax Return

Income Tax Return filed annually with IRS for U of I Health System Inc. and Subsidiaries.
Record category
Tax Records
Official files maintained by
UI Health Care
Confidential
Yes
Vital
Yes

Tax Form 1120-PC

U.S. Property and Casualty Insurance Company Income Tax Return filed annually with IRS for Iowa Medical Mutual Insurance Co. (IMMIC)
Record category
Tax Records
Official files maintained by
UI Health Care
Confidential
Yes
Vital
Yes

Tax Form 35-003 (Construction Contract Claim for Refund)

Iowa Sales Tax Treatment for Construction Contracts filed by Purchasing with Iowa Dept. of Revenue & Finance based on Form 35-002 provided by Contractor on certain types of construction orders. Special Iowa sales tax exemption certificate instead may be provided to Contractor that would eliminate sales tax issues.
Record category
Tax Records
Official files maintained by
UI Purchasing, Accounts Payable and Travel
Confidential
Yes
Vital
Yes

Tax Form 40 North Dakota Income Tax Return

Unrelated business income tax return filed annually with the North Dakota Department of Revenue by the Controller's Office.
Record category
Tax Records
Official files maintained by
UI Tax Manager - Controller's Office
Confidential
Yes
Vital
Yes

Tax Form 4804

Transmittal of Information Returns Reported Magnetically/Electronically filed annually with IRS by UI Payroll.
Record category
Tax Records
Official files maintained by
University Human Resources - Payroll
Confidential
Yes
Vital
Yes

Tax Form 6559

Transmitter Report and Summary of Magnetic Media filed annually with Social Security Administration by UI Payroll.
Record category
Tax Records
Official files maintained by
University Human Resources - Payroll
Confidential
Yes
Vital
Yes

Tax Form 720 - Quarterly Federal Excise Tax Return

PCORI fee from the Affordable Care Act payable annually from 2013 - 2019; filed annually with IRS by July 31.
Record category
Tax Records
Official files maintained by
University Human Resources - Benefits Office
Confidential
Yes
Vital
Yes

Tax Form 8038-GC

Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales filed on or before the 15th day of the second calendar month after the close of the calendar quarter in which the issue is issued with IRS for copier leasing program utilizing tax-exempt financing.
Record category
Tax Records
Official files maintained by
UI Purchasing, Accounts Payable and Travel
Confidential
Yes
Vital
Yes

Tax Form 8282 - Donee Information Return

Filed with IRS when donated property received is sold within 3 years. Filed only if UI sells or disposes of charitable deduction property within 3 years of receipt. (Dept. should consult with Tax Manager Office prior to selling donated property).
Record category
Tax Records
Official files maintained by
UI Tax Manager - Controller's Office
Confidential
Yes
Vital
Yes

Tax Form 8300

Report of Cash Payments Over $10,000 Received in a Trade or Business. Must be filed with IRS w/in 15 days of receipt of cash. Local units receiving payments are required to file and maintain the record - however, notification copies must also be sent to Tax Manager Office (105 JH)
Record category
Tax Records
Official files maintained by
Local Department responsible for creating or overseeing the record
Confidential
Yes
Vital
Yes

Tax Form 941

Employer's Quarterly Federal Tax Return filed quarterly with IRS by UI Payroll.
Record category
Tax Records
Official files maintained by
University Human Resources - Payroll
Confidential
Yes
Vital
Yes

Tax Form 945

Annual Return of Withheld Federal Income Tax filed annually to IRS by Accounts Payable.
Record category
Tax Records
Official files maintained by
UI Purchasing, Accounts Payable and Travel
Confidential
Yes
Vital
Yes

Tax Form 990 - Return of Organization Exempt from Income Tax

Return filed annually with IRS on behalf of tax exempt entities controlled by the University of Iowa. Filed and retained by: Iowa Medical Research Foundation Return - UI Tax Manager - Controller's Office; UI Research Foundation Return - UIRF Finance; UI Research Park Return - UIRP Finance; Musser Davis - UI Accounting & Financial Reporting.
Record category
Tax Records
Official files maintained by
Local Department responsible for creating or overseeing the record
Confidential
Yes
Vital
Yes

Tax Form 990-PF Return of Private Foundation

Return filed annually with IRS for Lelia Lintner and Goldia Linter Scholarship Trusts.
Record category
Tax Records
Official files maintained by
UI Tax Manager - Controller's Office
Confidential
Yes
Vital
Yes

Tax Form 990T

Exempt Organization Business Income Tax (Unrelated Business income Tax) filed annually with IRS by the Controller's Office.
Record category
Tax Records
Official files maintained by
UI Tax Manager - Controller's Office
Confidential
Yes
Vital
Yes

Tax Form IA 1120

Iowa Corporation Income Tax (UBIT) Return filed annually with Iowa Dept. of Revenue & Finance by the Controller's Office.
Record category
Tax Records
Official files maintained by
UI Tax Manager - Controller's Office
Confidential
Yes
Vital
Yes

Tax Form IA-44-095

Iowa Employer's Quarterly Withholding Tax Return filed quarterly with Iowa Dept. of Revenue & Finance by UI Payroll.
Record category
Tax Records
Official files maintained by
University Human Resources - Payroll
Confidential
Yes
Vital
Yes

Tax Form IA-44-105

Iowa Employer Withholding Tax Payment filed semi-monthly with Iowa Dept. of Revenue & Finance by UI Payroll.
Record category
Tax Records
Official files maintained by
University Human Resources - Payroll
Confidential
Yes
Vital
Yes

Tax Form PRDSUM Employer Remittance Advice

Report/form filed monthly with IPERS.
Record category
Tax Records
Official files maintained by
University Human Resources - Benefits Office
Confidential
Yes
Vital
Yes