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

What is the I-9 Form?

The I-9 form, officially known as the Employment Eligibility Verification form, is a document required by the United States government. It is used to verify the identity and employment authorization of individuals hired for employment in the U.S. Employers must complete this form for each employee, ensuring that they are eligible to work in the country. The I-9 form consists of three sections: employee information and verification, employer review and verification, and re-verification, which must be completed within specific timeframes.

Steps to Complete the I-9 Form

Completing the I-9 form involves several key steps:

  • Section One: The employee must fill out their personal information, including name, address, date of birth, and social security number. This section must be completed on or before the first day of employment.
  • Verification Documents: The employee must present original documents that establish their identity and employment eligibility. These documents fall into three categories: List A (documents that establish both identity and employment eligibility), List B (documents that establish identity), and List C (documents that establish employment eligibility).
  • Section Two: The employer must complete this section by reviewing the documents presented by the employee and recording the document details. This must be done within three business days of the employee's start date.
  • Section Three: If re-verification is needed, this section is used to update the employee's information and verify their continued eligibility.

Legal Use of the I-9 Form

The I-9 form is legally mandated by the Immigration Reform and Control Act of 1986. Employers are required to retain completed I-9 forms for a specified period and must make them available for inspection by authorized government officials. Failure to comply with I-9 regulations can result in penalties, including fines and legal repercussions. It is crucial for employers to ensure accuracy and compliance when completing and storing these forms.

Required Documents for the I-9 Form

To successfully complete the I-9 form, employees must provide documentation that proves their identity and employment eligibility. Acceptable documents include:

  • List A: U.S. passport, permanent resident card, or employment authorization document.
  • List B: Driver's license or state-issued ID card.
  • List C: Social Security card or birth certificate.

Employees can present one document from List A or one document from List B and one from List C.

Form Submission Methods

The I-9 form does not need to be submitted to any government agency. Instead, it must be kept on file by the employer for each employee. Employers can maintain physical copies or digital versions of the I-9 form, provided they comply with the relevant regulations regarding storage and access. It is important to ensure that these forms are readily available for inspection if required by immigration authorities.

Penalties for Non-Compliance

Employers who fail to comply with I-9 requirements may face significant penalties. These can include fines for failing to complete the form, failing to retain the form for the required duration, or knowingly hiring unauthorized workers. The penalties can escalate based on the severity and frequency of violations, making it essential for employers to adhere to all I-9 regulations diligently.

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