The IRS insists records of employment taxes be kept for at least four years, and files should include:
Amounts and dates of all wage, annuity and pension payments.
Names, addresses, Social Security numbers and occupations of employees, as well as their dates of employment.
Employee copies of Form W-2 returned as undeliverable.
The fair market value of in-kind wages paid.
Copies of employees’ income tax withholding allowance certificates.
Dates and amounts of tax deposits.
Copies of returns filed.
Records of allocated tips and fringe benefits provided, including substantiation.