All Employers Must Use New Form I-9 by December 27th

(Tax Planning Alert dated December 21, 2007)

The U.S. Citizenship and Immigration Service has mandated that employers must start using the revised version of Form I-9, Employment Eligibility Verification Form, no later than December 27, 2007. Employers that do not use the revised form beginning on December 27 may be subject to penalties. The English and Spanish versions of Form I-9 are attached for your convenience.

The most significant change to the form is the reduction in the number of documents that employees may present to their employer to prove both identity and eligibility to work in the United States. The form is also now in compliance with the Illegal Immigration Reform and Immigrant Responsibility Act of 1996.

As a reminder, employers are required to use Form I-9 to verify the employment eligibility of newly hired employees, and for employment re-verification when an employee's work authorization expires or an employee is rehired.

If you would like to discuss this or any of your company’s other payroll issues, please contact Beth Breazeale or Heather Martin at (800) 270-9629.


WE ARE REQUIRED BY IRS CIRCULAR 230 TO INFORM YOU THAT THE FOLLOWING DISCUSSION WAS NOT INTENDED OR WRITTEN TO BE USED, AND IT CANNOT BE USED, NOR RELIED UPON, BY ANY TAXPAYER FOR THE PURPOSE OF AVOIDING ANY PENALTIES THAT MAY BE IMPOSED UNDER FEDERAL TAX LAW. THE ADVICE WAS WRITTEN TO SUPPORT THE PROMOTION OR MARKETING OF THE TRANSACTIONS OR MATTERS ADDRESSED IN THE DISCUSSION. EACH TAXPAYER SHOULD SEEK ADVICE BASED ON ITS PARTICULAR CIRCUMSTANCES FROM AN INDEPENDENT TAX ADVISOR.

The information provided via PYA Alert, Tax Planning Alert, or Audit and Accounting Alert should not be construed as accounting, auditing, consulting, or legal advice on any specific facts or circumstances. The contents are intended for general information purposes only.  Please contact us at (800) 270-9629 to discuss your specific situation or to discuss any specific questions you may have.

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