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*See AUDITS, LITIGATION, AND OTHER OFFICIAL ACTIONS, page vi. <br />t See signature page. The agency hereby agrees that it will establish and enforce internal policies setting minimum retention periods for the records that <br />Cultural Resources has scheduled with the disposition instruction "destroy when administrative value ends." Please use the space provided. <br />Attachment number 1 <br />30 <br />G -3 Page 84 <br />STANDARD -4: BUDGET, FISCAL AND PAYROLL RECORDS <br />ITEM # <br />RECORD SERIES TITLE <br />DISPOSITION INSTRUCTIONS <br />CITATION <br />57. <br />WITHHOLDING TAX FILE <br />a) Destroy in office 30 years from date of separation records <br />Comply with applicable <br />Records concerning individual employee's income <br />used for retirement or similar benefits verification. <br />provisions of G.S. <br />taxes. May include wage and income tax reports, IRS <br />§162A -6.1 regarding <br />forms W -2, W -3, W -4, 1099, and similar records of <br />b) Destroy all remaining records in office after 4 years.* <br />confidentiality of <br />withheld federal and state income taxes. May also <br />personnel records. <br />include IRS form 941 and other records of county tax <br />liabilities to the IRS and NC Department of Revenue. <br />29 CFR 1627.3 <br />26 CFR 31.6001 -1 <br />26 CFR 31.6001 -4 <br />*See AUDITS, LITIGATION, AND OTHER OFFICIAL ACTIONS, page vi. <br />t See signature page. The agency hereby agrees that it will establish and enforce internal policies setting minimum retention periods for the records that <br />Cultural Resources has scheduled with the disposition instruction "destroy when administrative value ends." Please use the space provided. <br />Attachment number 1 <br />30 <br />G -3 Page 84 <br />