Certified Public Accountants
Clark and Anderson, P.A.

7678 Quarterfield Road

Glen Burnie, Maryland 21061

410-766-5400
410-766-5518 (fax)

Tax Tips/News


 

Eligibility Verification

Purpose of Form :
All U.S. employers must complete and retain a Form I-9 for each individual they hireEmployment Eligibility Verification
Purpose of Fom :

Employment  for employment in the United States. This includes citizens and noncitizens. On the form, the employer must examine the employment eligibility and identity document(s) an employee presents to determine whether the document(s) reasonably appear to be genuine and relate to the individual and record the document information on the Form I-9. The list of acceptable documents can be found on the last page of the form.

Number of Pages :
5
Edition Date :
Rev. 08/07/09. The revision date can be found on the lower right hand corner of the form. The 02/02/09 edition is also accepted.
Where to File :

Do not file Form I-9 with U.S. Immigrations and Customs Enforcement (ICE) or USCIS. Form I-9 must be kept by the employer either for three years after the date of hire or for one year after employment is terminated, whichever is later. The form must be available for inspection by authorized U.S. Government officials (e.g., Department of Homeland Security, Department of Labor, Department of Justice).

Filing Fee :
$0
Special Instructions :

You should have the latest version of the free Adobe Reader to download and use Form I-9. Note: The Spanish version of Form I-9, available below on this page, may be filled out by employers and employees in Puerto Rico ONLY. Spanish-speaking employers and employees in the 50 states and other U.S. territories may print this for their reference, but may only complete the form in English to meet employment eligibility verification requirements.

This page can be found at http://www.uscis.gov/i-9



Last updated:08/16/2010

All U.S. employers are responsible for completion and retention of Form I-9 for each individual they hire for employment in the United States. This includes citizens and noncitizens. On the form, the employer must verify the employment eligibility and identity documents presented by the employee and record the document information on the Form I-9. The list of acceptable documents has been amended in the 2007 version of the Form I-9 and can be found on page 4 of the forms.
Number of Pages :
4
Edition Date :
Rev. 6/5/07. No previous edition accepted.
Where to File :

Do not file Form I-9 with U.S. Immigrations and Customs Enforcement (ICE) or USCIS. Form I-9 must be kept by the employer either for three years after the date of hire or for one year after employment is terminated, whichever is later. The form must be available for inspection by authorized U.S. Government officials (e.g., Department of Homeland Security, Department of Labor, Office of Special Counsel).

Filing Fee :
$0.00
Special Instructions :

You should have the latest version of the free Adobe Reader to download and use the 2007 version of Form I-9.

Please note the following changes to the Form I-9 process:

  • Five documents have been removed from List A of the List of Acceptable Documents:

Certificate of U.S. Citizenship (Form N-560 or N-561)
Certificate of Naturalization (Form N-550 or N-570)
Alien Registration Receipt Card (I-151)
Unexpired Reentry Permit (Form I-327)
Unexpired Refugee Travel Document (Form I-571)

  • One document was added to List A of the List of Acceptable Documents:

Unexpired Employment Authorization Document (I-766)

  • All Employment Authorization Documents with photographs have been consolidated as one item on List A:

I-688, I-688A, I-688B, I-766

  • Instructions regarding Section 1 of the Form I-9 now indicate that the employee is not obliged to provide his or her Social Security number in Section 1 of the Form I-9, unless he or she is employed by an employer who participates in E-Verify.
  • Employers may now sign and retain Forms I-9 electronically. See instructions on page 2 of the Form I-9.

 

Note: The Spanish version of Form I-9, available below on this page, may be filled out by employers and employees in Puerto Rico ONLY. Spanish-speaking employers and employees in the 50 states and other U.S. territories may print this for their reference, but may only complete the form in English to meet employment eligibility verification requirements.

This page can be found at http://www.uscis.gov/i-9

Employment Tax Recordkeeping


Internal Revenue Service (IRS)

Keep all records of employment taxes for at least four years. These should be available for IRS review. Records should include:

 

  • Your employer identification number.

 

  • Amounts and dates of all wage, annuity, and pension payments.

 

 

Rental Property and the Tax Gap

 

www.irs.gov/newsroom/article/0,,id=172596,00.html

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