GR1050-52e EARNINGS AND Copies of annual or other periodic 2 years. DEDUCTION RECORDS statements furnished to each employee detailing the deductions and contributions to a pension or deferred compensation plan during the past year or period, if not used to satisfy the retention requirement set in (b). Payroll adjustment records, including FE + 5 years for school GR1050-52f EARNINGS AND DEDUCTION RECORDS transaction registers, authorizations, and districts; FE + 3 years similar records authorizing and detailing for other governments. adjustments to payroll records because of overpayment, underpayment, etc. GR1050-53 FEDERAL AND STATE TAX FORMS AND REPORTS Forms used to determine withholding from 4 after separation By regulation - 20 CFR 404.1225(b) (3), GR1050-53a FEDERAL AND TAX FORMS AND REPORTS wages and salaries for payroll tax purposes or 4 years after form 26 CFR 31.6001-1(e) (2) for federal (W-4 Forms). amended, whichever forms and by authority of this schedule sooner. for any state forms. GR1050-53b FEDERAL AND STATE Forms and reports used to report the 4 years after tax due By regulation - 20 CFR 404.1225(b) (3), TAX FORMS AND collection, distribution, deposit, and date or date tax paid, 26 CFR 31.6001-1(e) (2) for federal REPORTS transmittal of payroll or unemployment whichever later. forms and by authority of this schedule taxes (W-2, 1099). for state forms. GR1050-54 LEAVE RECORDS
GR1050-52e EARNINGS AND DEDUCTION RECORDS Copies of annual or other periodic statements furnished to each employee detailing the deductions and contributions to a pension or deferred compensation plan during the past year or period, if not used to satisfy the retention requirement set in (b). 2 years. GR1050-52f EARNINGS AND DEDUCTION RECORDS Payroll adjustment records, including transaction registers, authorizations, and similar records authorizing and detailing adjustments to payroll records because of overpayment, underpayment, etc. FE + 5 years for school districts; FE + 3 years for other governments. GR1050-53 FEDERAL AND STATE TAX FORMS AND REPORTS GR1050-53a FEDERAL AND TAX FORMS AND REPORTS Forms used to determine withholding from wages and salaries for payroll tax purposes (W-4 Forms). 4 after separation or 4 years after form amended, whichever sooner. By regulation - 20 CFR 404.1225(b) (3), 26 CFR 31.6001-1(e) (2) for federal forms and by authority of this schedule for any state forms. GR1050-53b FEDERAL AND STATE TAX FORMS AND REPORTS Forms and reports used to report the collection, distribution, deposit, and transmittal of payroll or unemployment taxes (W-2, 1099). 4 years after tax due date or date tax paid, whichever later. By regulation - 20 CFR 404.1225(b) (3), 26 CFR 31.6001-1(e) (2) for federal forms and by authority of this schedule for state forms. GR1050-54 LEAVE RECORDS
Schedule%20GR%20Revised%205th%20-%20Effective%202016-04-17.docx