103 KAR 18:090.
Payroll records.
RELATES TO: KRS
131.130, 141.050
STATUTORY
AUTHORITY: KRS Chapter 13A
NECESSITY,
FUNCTION, AND CONFORMITY: This administrative regulation provides guidelines
for the maintenance and retention of records relative to income tax withholding
by employers.
Section 1.
Maintain Records. Every employer required to deduct and withhold the tax shall
keep employee withholding exemption certificates and records showing the number
of persons employed during the year whose wages are subject to withholding, the
periods of employment and the amounts and dates of payment to such persons. No
specific form for such records has been prescribed by the cabinet. Records
required by this administrative regulation shall be maintained for a period of
at least four (4) years after the date the withholding return is filed or date
tax withheld by the employer is paid, whichever is later. (IW-9; 1 Ky.R. 330;
eff. 2-5-75.)