Garnishment Records

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.

Category

Finance

Maintainer

Finance Division

Retention Period

Retain for four years after garnishment is terminated then dispose of.

Citations

26 CFR 31.6001-1; 29 CFR 516.5

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