Publication 926 |
2000 Tax Year |
Can Your Employee Legally Work in the United States?
It is unlawful for you to knowingly hire or continue to employ an
alien who cannot legally work in the United States.
When you hire a household employee to work for you on a regular
basis, you and the employee must complete the Immigration and
Naturalization Service (INS)
Form I-9,
Employment Eligibility Verification. No later than
the first day of work, the employee must complete the employee section
of the form by providing certain required information and attesting to
his or her current work eligibility status in the United States. You
must complete the employer section by examining documents presented by
the employee as evidence of his or her identity and employment
eligibility. Acceptable documents to establish identity and employment
eligibility are listed on Form I-9. You should keep the completed Form
I-9 in your own records. Do not submit it to the IRS, INS, or to any
other government or other entity. The form must be kept available for
review upon notice by an authorized U.S. Government official.
Two copies of Form I-9 are contained in the INS
Handbook for
Employers (Form M-274). Call the INS at
1-800-870-3676 to order the handbook. If
you have questions about the employment eligibility verification
process or other immigration-related employment matters, contact the
INS Office of Business Liaison at
1-800-357-2099.
You can also visit the INS web site at
www.ins.usdoj.gov to get
Form I-9.
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