26 CFR 31.6001-1(e)(2): employment tax records for at least four years (26 CFR 31.6001-1(e)(2))
The regulation behind the IRS's four-year rule for payroll tax records: four years from the due date or the payment, whichever comes later.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
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In the source's own words
“every person required by the regulations in this part to keep records in respect of a tax (whether or not such person incurs liability for such tax) shall maintain such records for at least four years after the due date of such tax for the return period to which the records relate, or the date such tax is paid, whichever is the later.”
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