For how many years must records for federal unemployment taxes be kept?

Records for federal unemployment taxes must be kept for a minimum of four years from the date the taxes were due or paid, whichever is longer. This requirement ensures that employers maintain adequate documentation to provide to the IRS in the event of an audit or review. Keeping records for this duration is crucial as it allows for verification of compliance with the tax laws regarding unemployment benefits, both for the employer and their employees. This four-year period aligns with the IRS's guidelines for employment tax records, which assist in preventing disputes and confirming the correct filing and payment of federal unemployment taxes.