S.C. Code Regs. 12-904.10. W-2 Summarizations

A. Description: Employer’s copy of employee’s total earnings and withholdings for the calendar year to be reported to the Internal Revenue Service. Information includes employee name, social security number, gross earnings, non-taxable deductions, retirement, federal tax, state tax, FICA wages and FICA tax. B. Retention: 5 years, then destroy.