Wage and Tax Statements (W-2 Records)

Records that document a summary record of data reported on the annual Wage and Tax Statements (W-2) for Emory employees. 

Category

Finance

Maintainer

Finance Division

Retention Period

Retain for four years after audit then dispose of.

Citations

26 C.F.R. 36.6001-1; O.C.G.A. 48-7-11

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