For several years now, employers have been obligated to verify the identity and employment authorization of individuals.  The Form I-9 is a document used for this purpose. 

On March 8, 2013, The Department of Homeland Security’s U.S. Citizenship and Immigration Services issued a new Form I-9 that can be used immediately.  A transition period though is given through May 7, 2013.  Beginning May 8, 2013 the new Form I-9 must be used.

The new Form I-9 form can be identified by the March 8, 2013 date in the bottom left corner and the expiration date of March 31, 2016 in the top right corner.  The intent of the new Form I-9 is to make it easier for completion.

Section One, on the first page of the form, is to be completed by the employee no later than the first day of employment, but not before accepting a job offer and Section Two of the form, is to be completed by the employer within three business days of the employee’s first day of employment.

The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations.

As required by U.S. Treasury rules, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this Benefit Beat is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Service.