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 Form I 9 2025

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What is a W-9 tax form? What is a W-9 tax form?

What is the Form I-9

The Form I-9, officially known as the Employment Eligibility Verification form, is a document required by the United States Citizenship and Immigration Services (USCIS). This form is used to verify the identity and employment authorization of individuals hired for employment in the U.S. Employers must complete the Form I-9 for each employee, ensuring compliance with federal immigration laws. The form includes sections for employee information, employer review, and documentation of identity and work authorization.

Steps to complete the Form I-9

Completing the Form I-9 involves several key steps to ensure accuracy and compliance:

  • Section 1: The employee must fill out personal information, including name, address, date of birth, and citizenship status.
  • Section 2: The employer must review the employee's documentation to verify identity and work authorization. This includes examining documents such as a U.S. passport, driver's license, or Social Security card.
  • Section 3: This section is used for reverification and rehires if applicable.

It is essential to complete the form within three business days of the employee's start date to comply with legal requirements.

Required Documents

Employees must provide documentation to establish both identity and employment authorization when completing the Form I-9. The documents are categorized into three lists:

  • List A: Documents that establish both identity and employment authorization, such as a U.S. passport or a permanent resident card.
  • List B: Documents that establish identity, such as a driver's license or state ID.
  • List C: Documents that establish employment authorization, such as a Social Security card or birth certificate.

Employers should ensure that the documents presented are original and not expired.

Legal use of the Form I-9

The Form I-9 is legally mandated under the Immigration Reform and Control Act of 1986. Employers are required to use this form to verify the employment eligibility of their employees. Failure to complete the form properly or retain it for the required period can result in penalties, including fines. Employers must also refrain from discriminating against employees based on their citizenship status or national origin during the verification process.

How to obtain the Form I-9

The Form I-9 can be obtained directly from the USCIS website. It is available in a fillable PDF format, which can be printed for completion. Employers and employees should ensure they are using the most current version of the form, as updates may occur periodically. Additionally, many businesses choose to utilize digital solutions for completing and storing the Form I-9 to streamline the process and enhance compliance.

Penalties for Non-Compliance

Employers who fail to comply with Form I-9 requirements may face significant penalties. These can include fines ranging from a few hundred to several thousand dollars per violation, depending on the severity and nature of the non-compliance. Additionally, employers may face legal repercussions, including audits and investigations by immigration authorities. It is crucial for employers to maintain accurate records and ensure timely completion of the Form I-9 to mitigate these risks.

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