According to a tax attorney and other professional preparers, you only have to keep federal returns for 7 years. There is no statute of limitations for CA state returns, so there might not be any for GA either. Here’s what I found via Google: “In most cases Georgia only has three years after you file the tax return to audit it, but if Georgia believes an incorrect tax return or tax report was filed with the intent to evade tax, or if you failed to file a tax return or report, Georgia can audit you or assess tax against you at any time.”