Payroll Check Registers
Records that document payroll checks issued. File may includes lists in check number order that show the check amount, employee name, social security number, and other related information.
Retain for four years after the fiscal year 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