Mine are in the top drawer of the 2 drawer cabinet under my desk. Also in that drawer are the bills to pay and the business receipts folders. I have 3 4 drawer file cabinets behind my desk that are my reference file. 1 is used for supplies storage. the other 2 form the reference stuff I keep. The bottom drawer of my 2 drawer cabinet contains stuff I am still processing,year end papers that will be shredded once they are scanned and the section of files for an organization I am a board member of that I have to keep separate from my personal stuff.