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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI.  Filing Your Returns and Paying Taxes - Including Electronic Options VII.  Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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Can Your Employee Legally Work in the United States?

Caution:

It is unlawful for you to knowingly hire or continue to employ analien who cannot legally work in the United States.

When you hire a household employee to work for you on a regularbasis, you and the employee must complete the Immigration andNaturalization Service (INS) Form I-9, EmploymentEligibility Verification. No later than the first day of work,the employee must complete the employee section of the form byproviding certain required information and attesting to his or hercurrent work eligibility status in the United States. You mustcomplete the employer section by examining documents presented by theemployee to demonstrate his or her identity and current workauthorization. In cases where employment eligibility expires whileyour employee still works for you, you must reverify his or her workauthorization by requiring the employee to present another documentestablishing continued work eligibility. Acceptable documents foremployment eligibility verification and reverification are listed onForm I-9. You should retain the completed Form I-9 in your ownrecords. Do not submit it to the IRS, INS, or to any other governmentor other entity. The form must be kept available for review uponnotice by an authorized U.S. Government official.

Phone:

Two copies of Form I-9 are contained in the INS Handbookfor Employers (Form M-274). Call the INS at1-800-870-3676 to order the handbook. Ifyou have questions about the employment eligibility verificationprocess or other immigration-related employment matters, contact theINS Office of Business Liaison at1-800-357-2099.

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