AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 4873
TITLE: Withholding statements
DATES: 1975-
ARRANGEMENT: Chronological

DESCRIPTION: These are copies of annual W-2's filed by employers listing employees' amount paid and withholding of taxes. The Tax Commission uses these Withholding statements to match the withholding amounts submitted by the employee in connection with amount collected. UCA 59-10-402(1)(1990), requires all employers' to "deduct and withhold from wages an amount to be determined by a commission". 31 CFR Ch.II-215.9(1990), stating that agencies may require employees' to complete a withholding statement. Internal Revenue Code 6001(1990), requires "every person liable for any tax imposed by this title, or for collection thereof," to maintain records, render such statements, make such returns and comply with all rules and regulations. Includes name of employer and taxpayer name and address, income, state, local and federal taxes withheld.

RETENTION

Retain for 5 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 09/1991

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then destroy.

Computer data files: Retain in Office for 5 years and then erase.

Computer magnetic storage media: Retain in Office for 3 months and then transfer to computer data file.

APPRAISAL

Administrative Fiscal

This disposition is based on 31 CFR 6001(b)_(1989), requires the employer "to retain the Internal Revenue Service copy and the employee copy of all undeliverable annual withholding statements" for a period of 4 years after the due date of such tax. Tax Commission has requested 5 years, for compliance reasons.

PRIMARY DESIGNATION

Private