IRS, How long should I keep records: employment tax records at least 4 years (IRS, How long should I keep records? (page last reviewed 30 June 2026))
Payroll tax records are kept for at least 4 years after the tax was due or paid, whichever is later, so a company's last payroll sets the end date.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
Selling a company's data? This is one of the rules a sale has to meet, and the guide beside the button reads it in plain words.
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In the source's own words
“Keep employment tax records for at least 4 years after the date that the tax becomes due or is paid, whichever is later.”
Where it was read
Also read from the same source
- IRS, How long should I keep records: keep tax records until the period of limitations runs out, generally 3 years (IRS, How long should I keep records? (page last reviewed 30 June 2026))
- IRS, How long should I keep records: 7 years for bad debts, 6 years for large omissions, indefinitely with no return or a fraudulent one (IRS, How long should I keep records? (page last reviewed 30 June 2026))
- IRS, How long should I keep records: property records until the disposal year closes, and other purposes may need longer (IRS, How long should I keep records? (page last reviewed 30 June 2026))
Figures it counts in
It is shown on its own, not counted into a figure.
Cited in this guide