Lesson 1.3: Employment Forms

Question 1

Form I-9

Answer 1

Employment Eligibility Verification

Question 2

Form W-4

Answer 2

Employee’s Withholding Allowance Certificate

Question 3

Form I-9 - List A

Answer 3

Documents proving both identity and work authorization

U.S. Passport or U.S. Passport Card;

2. Permanent Resident Card (green card) or Alien Registration Receipt Card (Form I-551);
3. Foreign passport with:
   a. a stamp reading “processed for I-551,
   b. temporary I-551 with a printed notation
4. Employment Authorization Document with a photograph, USCIS Form I-766;
5. In the case of a nonimmigrant alien authorized to work for a specific employer incident to status:
   a. Foreign passport, and
   b. Form I-94 or Form I-94A that has the following:
6. The same name as the passport; and
7. An endorsement of the nonimmigrant’s status as long as the period of endorsement has not expired and the proposed employment is not in conflict with any restrictions or limitations identified on the form;
8. Passport from the Federated States of Micronesia (FSM) or the Republic of the Marshall Islands (RMI) with Form I-94 or Form I-94A indicating nonimmigrant admission under the Compact of Free Association Between the United States and the FSM or RMI.

Question 4

Form I-9 - List B

Answer 4

Documents Proving Identity Only

State-issued driver’s license or ID card with a photograph or identifying information including name, date of birth, height, color of eyes, and address;

2. ID card issued by federal, state, or local government agency or entity with a photograph or identifying information in No. 1;
3. School ID card with a photograph;
4. Voter’s registration card;
5. U.S. Military card or draft record;
6. Military dependent’s ID card;
7. U.S. Coast Guard Merchant Mariner Card;
8. Native American tribal document;
9. Canadian driver’s license;
10. For persons under age 18 who are unable to present a List B item:
    a. a school record or report card;
    b. clinic, doctor, or hospital record;
    c. day care or nursery school record.

Question 5

Form I-9 - List C

Answer 5

Form I-9 - List B
U.S. social security account number card, if it does not say the card is not valid for employment;
2.Certification of Birth Abroad, Form FS-545;
3.Certification of Report of Birth issued by the Department of State (Form DS-1350);
4.Original or certified copy of a birth certificate with an official seal issued by a state, territory, or local government agency;
5.Native American tribal documents;
6.U.S. Citizen ID Card, USCIS Form I-197;
7.ID Card for Use of Resident Citizen in the U.S., USCIS Form I-179;
8.Employment authorization document issued by the Department of Homeland Security (other than that in List A).

Question 6

Form SS-5

Answer 6

Application for a Social Security Card

used by individuals to obtain a new social security card or have their card reissued

Question 7

Form W-4 Series

Answer 7

Employee’s Withholding Allowance Certificate,

Question 8

Filing Requirements

Answer 8

If employee fails to furnish a Form W-4. If new employees do not furnish a Form W-4 by their first pay period, the employer must withhold as if they were claiming single with no allowances. This procedure maximizes the amount withheld (and may motivate compliance with the filing requirements). If an employee has not filed a Form W-4 and the employer receives a notice from the IRS concerning the W-4, the employer must request the employee complete a Form W-4.

•If allowances increase. Current employees can file an amended Form W-4 any time their number of allowances increases, for example, at the birth or adoption of a child.

•If allowances decrease. If allowances decrease (thus increasing the amount withheld each pay period), employees must file an amended Form W-4 within 10 days. This could happen when:
— An employee is divorced or legally separated.
— Someone else takes over support of a dependent.
— A nonworking spouse takes a job.

Employers are not required to monitor employees for changes that decrease allowances.

• Death of spouse. The death of a spouse does not require the surviving spouse to file a new Form W-4 until January 1 of the year after the spouse’s death.
• Death of a dependent child. The death of a dependent child does not require a new Form W-4 be filed until January 1 of the year after the dependent child’s death.
• Notify employees by December 1. The employer is encouraged to notify employees by December 1 that they need to file an amended Form W-4 if their filing status or number of allowances has changed.
• Changes cannot be made in advance. Employees cannot submit a revised Form W-4 in anticipation of a change. For example, if they expect to be married, they cannot change their marital status or number of allowances until after the wedding.
• When you must change withholding. After a current employee files an amended Form W-4, the change must be reflected in withholding no later than the first payroll period ending on or after the 30th day after receiving the amended Form W-4.