6.
Verify compliance with immigration law. Form:
Refer to Completing Form I-9 and Handbook for Employers M-274. See discussion of E-Verify earlier in this Guide.
Available from: Bureau of U.S. Citizenship and Immigration Services (USCIS). Filed with:
The Form I-9 is not filed with any government agency but is subject to audit and inspection by the U.S. Departments of Homeland Security and the U.S. Department of Labor. Form I-9 must be retained by the employer for three years following the date of hire or one year after the individual’s employment is terminated, whichever is later. G enerally, a new Form I-9 must be completed each time an individual is hired within three business days of the employee’s first day of work. An employer who rehires a person within three years of the date the I-9 was originally completed may be able to update and re-verify employment eligibility on the original Form I-9. Details are available at USCIS’s I-9 Central.
How often:
7. Obtain employee withholding information (Forms W-4, W-4MN; child support and spousal maintenance obligations). Form: Federal Form W-4, Employee’s Withholding Allowance Certificate is used to determine the amount of federal income tax withholding. Minnesota form, W-4MN, Minnesota Employee Withholding Allowance / Exemption Certificate should be completed in addition to federal Form W-4 in all cases. Available from: Internal Revenue Service (Form W-4) and the Minnesota Department of Revenue (Form W-4MN). Filed with: Employers must keep copies of completed federal Forms, W-4 or state Forms W-4MN for their employees in their files. The forms verify that federal and state income taxes are being withheld according to the employee’s instructions and needs to be available for inspection by the IRS or the state. Employers may be directed, in written notice or in published guidance, to send certain W-4 forms to the IRS.
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