Tax forms for former employees

Question

How long do you have to keep these?

Answer 1

It depends on the state in which you live.  The IRS only requires 3 years.  My state requires 7 years for any business record.  I tell my individual clients to keep their tax records until three years after they are dead but that is for estate purposes.

Answer 2

At least 4 years for the W-2 (from the instructions).

3 years is for time for the employer to keep their own tax returns--and personally I'd use 6 years...and then round up to 7.