S.C. Code Regs. § § 12-904.10

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

Section 12-904.10 - W-2 Summarizations

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.

S.C. Code Regs. § 12-904.10

Added by State Register Volume 18, Issue No. 6, eff June 24, 1994.