Which of the following is typically NOT included in payroll tax records that require long-term retention?

Employee training manuals are typically not included in payroll tax records that require long-term retention because training manuals primarily relate to the policies and procedures of a company rather than financial transactions or tax obligations. Payroll tax records focus specifically on employee compensation, tax withholding, and employer tax responsibilities.

In contrast, the other forms listed—Form 940, Form 1099, and Form W-2—are crucial to payroll tax documentation. Form 940 is the annual federal unemployment tax return that reports and calculates the employer's federal unemployment tax liability. Form 1099 is used to report various types of income, including payments to independent contractors. Form W-2 is issued to employees to report wages and tax withholdings. These forms play an essential role in ensuring compliance with federal and state tax laws, which is why they must be retained for a longer period.