Immigration and Naturalization Service certification form. Retain for 3 years and until released from all audits, whichever is later. Records concerning account adjustments with supporting documents. Destroy in office 4 years after released from all audits. Reference copies of Federal and State tax statement forms for all campus employees, except students.
Files contain restricted information.
Eligible for inactive storage. Files contain restricted information. Retain for 4 years or when released from all audits, whichever occurs later. Retain in office until payroll period released from all audits, then transfer to inactive storage if within 4 year period. Destroy by shredding.