When evidence based directly on employer records is not available, you can submit two or more of the following:
Pay envelopes, vouchers, and similar unsigned employer wage statements given to you, a State agency, or another Federal agency (see §1728);
Union records (see §1729);
Your income tax returns (see §1730);
Records of State unemployment compensation agencies based on evidence other than the employer's records (see §1731);
Statements of persons having knowledge of the facts (see §1732);
Your personal records (see §1733); or
Other acceptable evidence.
The types of evidence listed in this section must show clearly the amount of wages paid and when they were paid.