Do records of a dead mans business need to be kept by his widow even if she was not an owner?

[johnbaker49]

If so. How long after death?

[KittyM · Accepted solution]

Maybe.  If your husband was a sole proprietor and his business income and expenses were reported on your return via Schedule C, or a K-1 from a Sub-S Corporation owned just by him, you need to keep the information for a minimum of 7 years.  

If there are other partners or owners remaining, they should store the business records as they may need access to the information in future.