Section 22: RECORDS TO BE KEPT


Every employer required to withhold tax is required to keep all pertinent records available for inspection by the Division of Revenue for a period of not less than three years from the date the annual reconciliation was filed.

No particular form has been prescribed for such reports, but they should include the amount and dates of all wage payments and tips reported subject to these taxes; the names, and addresses, and occupations of the employees receiving such payments, the periods of their employment; their social security numbers; their income tax withholding form [Federal W-4 or W-4A]; the employer's identification number; and the dates and amounts of deposits. These records should be kept for a period of at least three (3) years after the date the taxes to which the are related become due, or the date the taxes were paid, whichever is later.

Wage Attachments