Publication 926 |
2001 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, the INS, or 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 for Employers. 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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