Forms


Form I-9: Employment Eligibility Verification

Purpose: Form I-9 is used by employers to verify the identity and employment authorization of individuals hired for employment in the United States. It’s a critical document for preventing the employment of unauthorized workers and ensuring compliance with federal immigration laws.

Who completes it: Both employees and employers must complete sections of this form.

  • Employee’s Responsibility (Section 1): The employee must complete and sign Section 1 no later than the first day of employment, but not before accepting a job offer. This section requires personal information such as:
    • Full legal name (as it appears on official documents)
    • Address
    • Date of birth
    • U.S. Social Security Number (optional unless the employer participates in E-Verify)
    • Email address and phone number (optional)
    • Attestation of citizenship or immigration status (e.g., U.S. citizen, noncitizen national, lawful permanent resident, or alien authorized to work).
  • Employer’s Responsibility (Section 2): The employer (or an authorized representative) must complete Section 2 within three business days of the employee’s first day of employment. For jobs lasting less than three days, Section 2 must be completed by the first day of work. This involves:
    • Physically examining (or examining consistent with an authorized alternative procedure) original, unexpired documents from the “Lists of Acceptable Documents” provided with the form. These documents establish both identity and employment authorization (List A), or separate documents for identity (List B) and employment authorization (List C).
    • Recording the document title, issuing authority, document number, and expiration date.
    • Certifying that the documents appear genuine and relate to the employee, and that the employee is authorized to work.
    • Recording the employee’s first day of employment, the organization’s name and address, and the job title of the person completing the form.

Key things to know:

  • Employers must retain completed Form I-9s for federal audits and inspections. For former employees, they must be retained for one year from the date of termination or three years from the date of the original hire, whichever is later.
  • Employers cannot dictate which specific documents an employee presents from the acceptable lists, as long as the documents are valid.
  • Lying on the form or presenting false documents can lead to criminal charges.
  • Download Your I9 form here: https://www.uscis.gov/sites/default/files/document/forms/i-9.pdf

Form W-9: Request for Taxpayer Identification Number and Certification

Purpose: Form W-9 is used by individuals or entities (like independent contractors, freelancers, or consultants) to provide their correct Taxpayer Identification Number (TIN) to a person or entity (the “requester”) who is required to file an information return with the IRS to report payments made to them. This is typically used for non-employee income.

Who completes it: Independent contractors, sole proprietors, or other payees who are not considered employees by the payer.

Key details to provide:

  • Name: Your full legal name as it appears on your income tax return.
  • Business name/disregarded entity name (if different from Line 1): If you have a business name or “doing business as” (DBA) name.
  • Federal Tax Classification: You’ll check a box indicating your tax classification (e.g., Individual/sole proprietor or single-member LLC, C corporation, S corporation, Partnership, Trust/estate, LLC).
  • Exemptions: Most individuals won’t need to fill this out, but certain entities may be exempt from backup withholding or FATCA reporting.
  • Address: Your current mailing address.
  • Taxpayer Identification Number (TIN): This will typically be your Social Security Number (SSN) if you are an individual/sole proprietor, or an Employer Identification Number (EIN) if you are a business entity. If you are a resident alien without an SSN, you would use an Individual Taxpayer Identification Number (ITIN).
  • Certification: You sign and date the form, certifying that the information provided is correct and that you are not subject to backup withholding (or that you are exempt).

Key things to know:

  • You do not send a completed W-9 to the IRS. You provide it to the person or entity paying you.
  • The payer uses the information on the W-9 to report payments to the IRS, usually on a Form 1099-NEC (for nonemployee compensation) or other 1099 forms.
  • If you fail to provide a W-9 or provide an incorrect TIN, you may be subject to “backup withholding,” where the payer withholds a percentage of your payments and sends it directly to the IRS.
  • Download your W9 form from here: https://www.irs.gov/pub/irs-pdf/fw9.pdf

Form W-4: Employee’s Withholding Certificate

Purpose: Form W-4 is completed by employees to inform their employer how much federal income tax to withhold from their paychecks. The goal is to have enough tax withheld to cover your annual tax liability without overpaying or underpaying.

Who completes it: All employees paid wages or salaries.

Key sections/steps:

  • Step 1: Personal Information: Your name, address, Social Security Number, and filing status (Single or Married Filing Separately; Married Filing Jointly or Qualifying Widow(er); or Head of Household).
  • Step 2: Multiple Jobs or Spouse Works: This section helps adjust withholding if you have more than one job or if you are married filing jointly and your spouse also works. It provides options for calculating the correct withholding (e.g., using the IRS Tax Withholding Estimator, using the Multiple Jobs Worksheet, or checking a box if there are only two jobs with similar pay).
  • Step 3: Claim Dependents: If you qualify for the Child Tax Credit or Credit for Other Dependents, you can enter the amounts here to reduce your withholding.
  • Step 4: Other Adjustments: This section allows you to:
    • Enter other income (not from jobs) that is not subject to withholding (e.g., interest, dividends) so that tax is withheld for it.
    • Claim deductions other than the standard deduction.
    • Request additional withholding per paycheck.
  • Step 5: Sign and Date: You must sign and date the form.

Key things to know:

  • You give the completed W-4 to your employer, not the IRS.
  • The information on your W-4 helps your employer calculate the federal income tax to be deducted from each paycheck.
  • You should review and potentially update your W-4 if you experience significant life changes (e.g., marriage, divorce, birth/adoption of a child, a new job, changes in income).
  • If you claim exemption from all income tax withholding, you must complete a new Form W-4 annually.
  • Incorrectly completing your W-4 can lead to owing taxes at the end of the year or receiving a large refund (meaning you overpaid throughout the year)
  • Download your W4 form from here: https://www.irs.gov/pub/irs-pdf/fw4.pdf