11. Records You Should Keep

Every employer subject to employment taxes must keep all related records available for inspection for at least 4 years after the due date for the return period to which the records relate, or the date the taxes are paid, whichever is later. You may keep the records in whatever form you choose.

Keep a record of:

• Your EIN.
• Names, addresses, social security numbers, and occupations of employees.
• Dates of employees' employment.
• Amounts and dates of all cash wages, noncash payments, annuity, and pension payments.
• Periods for which employees were paid while absent due to sickness or injury, and the amount and weekly rate of payments you or third-party payers made to them.
• Advance EIC payments.
• Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS.
• Any amount deducted as employee social security and Medicare taxes.
• The amount of income tax withheld.
• Fringe benefits provided, including substantiation required under Code section 274 and related regulations.

Keep copies of:

• Forms W-4.
• Forms W-5.
• Forms W-2.
• Returns you filed.

If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. If the crew leader has no permanent mailing address, record his or her present address.

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