TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE G: PAYROLL DEDUCTIONS
CHAPTER I: COMPTROLLER
PART 2510 TAX REPORTING AND WITHHOLDING CERTIFICATES
SECTION 2510.30 LENGTH OF TIME LAST EFFECTIVE CERTIFICATE TO BE RETAINED


 

Section 2510.30  Length of Time Last Effective Certificate to be Retained

 

a)         State agencies must maintain the last effective (Federal tax) Employee's Withholding Exemption Certificate and the Employee's Illinois Exemption Certificate for employees no longer employed by the agency for a period of 4 1/2 (four and one-half) years.

 

b)         Pursuant to I.R.R. Section 31.6001-1(e)(2), the State Lottery Division shall retain a Lottery winner's Form W-2G or Form 5754 (as the case may be) for 4 years after the date the payment was initiated.

 

(Source:  Amended at 9 Ill. Reg. 19376, effective December 4, 1985)