What records should be retained?

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What records should be retained?

Claimants of the first-time home buyer deduction should retain records that document the establishment of the account and all activities and transactions relating to the account, including account statements for all contributions into and withdrawals from the account, a detailed list describing the purpose of transactions for the account, payments made to or on behalf of the qualified beneficiary of the account, and any other records and papers related to the account.