Working in an office without an efficient filing system is like working on a job site littered with random piles of lumber, half-open boxes of nails, and scattered heaps of tools. Even if you know more or less where everything is, searching through the mess wastes time and money, and the lack of organization increases the chances that something will be damaged or lost. To diagnose the condition of your filing system, try this simple test: Find your 940 FUTA return from two years ago. If you have no employees and don't file a FUTA return, instead find the contract for the last job you completed that year. If you can put your hands on these documents in less