Suggested Financial Investigation Records

provided by James M. Carter
Auditor
U.S. Treasury Department
Bureau of Alcohol, Tobacco, and Firearms

This document can serve as a potential sources of information checklist for the financial investigation. For more information on this document, please contact your local ATF field office.

	Non-Business	Business
Financial Records	Individual	Sole Proprietorship	Corporate	Partnership
TAXES
Federal Tax Returns	Form 1040	Form 1040 Sch. C	Form 1120/1120S	Form 1065
Unemployment Tax	N/A	Form 940	Form 940	Form 940
Payroll Tax	N/A	Form 941	Form 941	Form 941
Sales Tax	N/A	State Tax Form	State Tax Form	State Tax Form
Property/Real-estate Tax	County/City	County/City	County/City	County/City
State Income Tax Returns	State	State	State	State
BANK RECORDS
Bank Statements
Canceled Checks
Deposit Tickets
Deposited Items
LOAN RECORDS
Loan Applications
Financial Statements
Loan Officer Notes
Tax Returns
CREDIT CARDS
Application
Monthly Statements
Payment History
STATE & LOCAL GOVERNMENT
Liens
Bankruptcy
College Financial Aid
Corporate Documents
SUPPLIERS
Sales Invoices
Accounts Receivable
Forms of Payment
Correspondence File
ACCOUNTANTS & BOOKKEEPERS
Tax Returns
Financial Statements	Net Worth Statement	Form 1040 Sch. C	Balance Sheet, Income, Cash Flow, and Retained Earning Statements	Balance Sheet, Income, Cash Flow, and Retained Earning Statements
Books, Journals & Ledgers	Checkbook	Checkbook
Bank Reconciliation
Workpapers
Correspondence Files
Organizational Documents
UTILITY RECORDS
Billing Statements
Payment Records
FINANCIAL DATABASES
FinCEN
Credit Bureaus
Insurance

Reprinted with permission from the author.