Hiring Employees

If you are hiring employees there are some forms that have to be completed before the employees can work.

• Form I-9 Employment Eligibility Verification

  It is the employer responsible for verifying that each new employee is legally eligible to work in the United States. Follow the instruction on what parts to complete and which Identification to use to verify eligibility.

• Form W-4 Employee's Withholding Allowance Certificate

  Each W-4 should include each employee's name and Social Security Number (SSN). (This requirement also applies to resident and nonresident alien employees.) You should ask your employee to show you his or her social security card.

  A W-4 is used to know how much income tax to withhold from employees' wages. The amount of income tax withholding must be based on filing status and withholding allowances claimed on the W4 form. If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. If an employee is exempt from income tax withholding, they must indicate this on their W-4.

  W-4 remains in effect until the employee gives you a new one. If employees claim exemption from income tax withholding, they must give you a new Form W-4 each year. For more information refer to IRS Publication 15 Circular E, Employer's Tax Guide.

  Some states will also have additional withholding forms to complete. Check with your state for additional forms and instructions.

• Form W-5 (Optional) Earned Income Credit Advanced Payment Certificate.

  If your employees qualify and want to receive advanced earned income credit payments, they must give you a completed W5 form. This is an optional form.