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February 26, 1996

COMPTROLLER'S MEMORANDUM NO. 14 (1995-96)

SUBJECT: AGENCY INPUT, APPROVAL & RECORDS RETENTION OF W-4 CARDS


We have reviewed the current process for W-4 cards and believe that agencies and employees will be better served by allowing agencies complete control over W-4 cards.

Effective May 1, an agency approval function will become operational and Bureau of State Payrolls approval of W-4 cards will not be required. Please advise your staff of this significant change as you will be responsible for inputting, updating and maintaining your agency employees W­4 system records.

Agencies will be responsible for the records retention of W-4 cards as set forth by the Internal Revenue Service and adopted by the Department of State as follows: original W-4 cards must be maintained indefinitely as long as it is an active/current W-4 card; if it is superseded or updated then the original W-4 card must be maintained for a period of four years after the updated W-4 takes effect. Procedures should be established by each agency to allow for retrieval by the IRS or the Office of the Auditor General.

Should you have any questions please call Deborah Coury, Bureau of State Payrolls, Telephone (904) 488-7762 or SUNCOM 278-7762.