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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-029.htm#en_us_publink24811vd0e97641

How Long Should Records Be Kept?(p88)

rule
Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17.