South Carolina Code of Regulations
Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY
Article 6 - GENERAL RETENTION SCHEDULES FOR MUNICIPAL RECORDS
Subarticle 7 - PERSONNEL
Section 12-607.12 - Individual Taxpayer Report of Withholdings (W-2 Forms)
Universal Citation: SC Code Regs 12-607.12
Current through Register Vol. 48, No. 3, March 22, 2024
A. Description: Employer's copy of employee's total earnings and withholdings for the calendar year reported to the Internal Revenue Service. Information includes employer's identification number, employer's name and address, employee's social security number, federal income tax withheld, FICA taxes withheld, total FICA wages and state income tax withheld.
B. Retention: 5 years, then destroy.
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