Every employer required to deduct and withhold the tax shall keep and preserve for a period of three (3) years after the date the tax which they relate became due, on the date the tax is paid, whichever is later, the following records and information:
1. Name, address, social security number and period of employment of all employees receiving compensation from the employer.2. Amounts and dates of all wage payments subject to the Mississippi income tax withholding.3. Employee's state income tax withholding exemption certificates.4. Employer's state income tax withholding registration number.5. In the case of nonresidents, record of allocation of working days in the State of Mississippi.6. Records of quarterly or monthly returns including dates and amounts of payment.7. All other wage, tax, and income/information statements and reports required to be filed with the Commissioner.35 Miss. Code. R. § 3-11-20-100