S.C. Code Regs. § § 12-607.12

Current through Register Vol. 48, No. 11, November 22, 2024

Section 12-607.12 - Individual Taxpayer Report of Withholdings (W-2 Forms)

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.

S.C. Code Regs. § 12-607.12

Added by State Register Volume 17, Issue No. 6, eff June 25, 1993.