Records that document requests and court orders to withhold wages from employee earnings for tax levies, support payments, or other reasons. Records may include original writs of garnishment; recapitulations of amounts withheld; and related records.
Retain for four years after garnishment is terminated then dispose of.
26 CFR 31.6001-1; 29 CFR 516.5
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