S.C. Code Regs. § § 12-504.13

Current through Register Vol. 48, No. 10, October 25, 2024

Section 12-504.13 - 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. § 12-504.13

Added by State Register Volume 16, Issue No. 6, eff June 26, 1992.