Paycheck Delivery Records
Records that document the locations assigned for delivery of salary payments to employees. File may include paycheck deposit authorization records, payroll check delivery logs, correspondence, and other related records.
Retain for four years then dispose of.
26 C.F.R. 36.6001-1
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