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While most states have laws defining a dentist's legal responsibility for the retention of records, not all states specifically require the retention of EOBs.

Lisa Anderson, Program Manager for the Washington State Dental Quality Assurance Commission, maintains that filing a dental claim and keeping the EOB is technically the patient's responsibility. Although most providers submit claims on behalf of their patients, they are only required to do so if they have a contractual obligation (e.g., Delta, BC/BS, etc.).

In the state of Washington, the Health Care Information Act states that:

Since patients also receive a copy of their EOBs, and since carriers are able to reproduce an EOB upon request, some states do not consider EOBs to be a required part of the patient's financial record.

Keep in mind, however, that state laws vary. Some states do require providers to retain EOBs. New Jersey, for example, requires its providers to retain "copies of all forms submitted to third party payors by a licensee or the licensee's agent or employee, and payment vouchers received from third party payors." According to Mary Moskal, Director of Dental Care Programs for the New Jersey Dental Association, dentists in New Jersey must retain patient records for at least seven years from the last date of entry. It is important that each dental office contact its state dental association to verify what specifically needs to be included in a patient's record and how long patient records need to be kept.