South Carolina Code of Regulations
Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY
Article 9 - GENERAL RETENTION SCHEDULES FOR SCHOOL DISTRICTS
Subarticle 4 - PAYROLL
Section 12-904.10 - W-2 Summarizations
Universal Citation: SC Code Regs 12-904.10
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 to be reported to the Internal Revenue Service. Information includes employee name, social security number, gross earnings, non-taxable deductions, retirement, federal tax, state tax, FICA wages and FICA tax.
B. Retention: 5 years, then destroy.
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