When hiring employees, have them fill out Form I-9 and Form W-4. If your employees qualify for advance payments of the earned income credit, they also must give you a Form W-5.
Form I-9
You must verify that each new employee is legally eligible to work in the United States.
Both you and the employee must complete the Citizenship and Immigration Services (USCIS)
Form I-9, Employment
Eligibility Verification. You can get the form from USCIS offices or
from the USCIS web site at uscis.gov.
Call the USCIS at 1-800-375-5283 for more information about your responsibilities.
Form W-4
Each employee must fill out Form W-4,
Employee's Withholding Allowance Certificate (pdf).
You will use the filing status and withholding allowances shown on this form to figure the
amount of income tax to withhold from your employee's wages.
Form W-5
An eligible employee who has a qualifying child is entitled to receive advance earned
income credit (EIC) payments with his or her pay during the year. To get these payments, the
employee must give you a properly completed Form W-5,
Earned Income Credit Advance Payment
Certificate (pdf). You are required to make advance EIC payments to employees who give you a
completed and signed Form W-5. For more information, see Publication 15.
Information courtesy of the Internal Revenue Service.
