S.C. Code Regs. § § 12-807.15

Current through Register Vol. 48, 12, December 27, 2024

Section 12-807.15 - W-2 Form Wage and Tax Statement

A. Description: Used to record individuals' annual federal and state withholding tax. Information includes employer's name and identification number, employees' names, addresses, Social Security numbers, amount of taxes withheld, and total wages paid.

B. Retention: 4 years after the due date of wage and tax statement; destroy.

S.C. Code Regs. § 12-807.15

Added by State Register Volume 27, Issue No. 5, eff May 23, 2003.