Deduction Authorization Records

Records that document deductions from salary checks authorized by employees. File may include deduction information on medical, dental, life, and disability insurance; chariable contributions; parking permits, deposit accounts, and other related records.

Category

Human Resources

Maintainer

Human Resources

Retention Period

Retain for four years after the due date of such tax for the return period to which the records relate, or the date such tax is paid, whichever is the later then dispose of.

Citations

26 CFR 31.6001-1; O.C.G.A. 48-7-111

Disposition Instructions

Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: December 31, 2008