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What should be included in reports of employment taxes?

It is important to keep all records of employment taxes for at least 4 years and have them available for the IRS to review. These records should include: 

  1.  The EIN 

  2. Amounts and dates of all wage, annuity, and pension payments 

  3. Amounts of tips reported to the employer by the employer’s employees 

  4. Records of allocated tips 

  5. The fair market value of in-kind wages paid 

  6. Names, addresses, social security numbers, and occupations of employees and recipients 

  7. Any employee copies of Forms W-2 and W-2c that were returned to the employer as undeliverable 

  8. Dates of employment for each employee 

  9. Periods for which employees and recipients were paid while absent due to sickness and injury and the amount and weekly rate of payments the employer or third party payers made to them. 

  10. Copies of employees’ and recipients’ income tax withholding allowance certificates 

  11. Dates and amounts of tax deposits that the employer made and acknowledgement numbers for deposits made by EFTPS (Electronic Federal Tax Payment System) 

  12. Copies of returns filed and confirmation numbers 

  13. Records of fringe benefits and expense reimbursements provided to employees, including substantiation. 


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