Each new employee must complete two federal forms. Form W-4 is needed for federal income tax withholding purposes. The I-9 form is used to verify the employee's identity and to establish his or her right to work in the United States.
The federal Withholding Allowance Certificate, Form W-4, lets you know how much federal income tax to withhold from your new employee's wages. The importance of having each employee file a Form W-4 can't be overstated. The form should be completed on or before the first day of work.
If an employee doesn't file one, you must withhold tax as if the employee had claimed no exemptions. If a married employee doesn't claim his married status on Form W-4, you must withhold on the basis of the "single employee" withholding tables. Either situation results in excessive withholding.
Some states have their own forms for employee payroll withholding. Pennsylvania has a fixed percentage for payroll withholding, and therefore doesn't require a form. The rest of the states accept the federal form W-4.
All employers must verify the identity of every employee and their eligibility to work in the United States, using the Immigration and Naturalization Service Form I-9, "Employment Eligibility Verification Form." Once completed, the form is not sent to the government, but it must be kept in your files in case an INS inspector ever wants to see it. Employers have the option of using electronic signatures and retention for Form I-9. While there is no official electronic signature or recordkeeping standard for Form I-9, you may store your Form I-9s by using generally accepted standards for the electronic storage of records. The electronic system you use should provide easy access to inspectors, and you should be able to reproduce legible and readable hardcopies of the electronically stored Form I-9s.
Provided the employee has the right documents, completing the form shouldn't take more than a minute or two. The form must be completed on the day of hire, or within three days of hire.
What documents are needed? The most common documents that employees will present are:
Other documents are also sufficient to establish both identity and eligibility to work, but you will see them less frequently:
Some documents verify only identity:
Other documents verify only eligibility to work:
If a new employee is unable to produce the required documents within three business days of hiring, the employee must present:
This procedure is not applicable to an alien who indicates that he or she does not have work authorization at the time of hiring.
Disabled Persons. Although there is no form to complete or file, a final bit of information to record in your personnel file for each employee is information regarding any disabilities. The Americans with Disabilities Act requires employers to accommodate the needs of the disabled, if they can reasonably do so. Maintaining this information can help you establish that you've complied with this law.
Select a state from the map below to get information on that state's payroll withholding form: |
Payroll Withholding Form for Alaska choose another state |
Alaska does not have a state income tax. |
Payroll Withholding Form for Alabama choose another state |
Alabama has a special form for employee payroll withholding. |
Payroll Withholding Form for Arkansas choose another state |
Arkansas has a special form for employee payroll withholding. |
Payroll Withholding Form for Arizona choose another state |
Arizona has a special form for employee payroll withholding. |
Payroll Withholding Form for California choose another state |
California has a special form for employee payroll withholding. |
Payroll Withholding Form for Colorado choose another state |
Colorado accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Connecticut choose another state |
Connecticut has a special form for employee payroll withholding. |
Payroll Withholding Form for District of Columbia choose another state |
D.C. has a special form for employee payroll withholding. |
Payroll Withholding Form for Delaware choose another state |
Delaware accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Florida choose another state |
Florida accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Georgia choose another state |
Georgia has a special form for employee payroll withholding. |
Payroll Withholding Form for Hawaii choose another state |
Hawaii has a special form for employee payroll withholding. |
Payroll Withholding Form for Iowa choose another state |
Iowa has a special form for employee payroll withholding. |
Payroll Withholding Form for Idaho choose another state |
Idaho accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Illinois choose another state |
Illinois has a special form for employee payroll withholding. |
Payroll Withholding Form for Indiana choose another state |
Indiana has a special form for employee payroll withholding. |
Payroll Withholding Form for Kansas choose another state |
Kansas accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Kentucky choose another state |
Kentucky has a special form for employee payroll withholding. |
Payroll Withholding Form for Louisiana choose another state |
Louisiana has a special form for employee payroll withholding. |
Payroll Withholding Form for Massachusetts choose another state |
Massachusetts has a special form for employee payroll withholding. |
Payroll Withholding Form for Maryland choose another state |
Maryland has a special form for employee payroll withholding. |
Payroll Withholding Form for Maine choose another state |
Maine has a special form for employee payroll withholding. |
Payroll Withholding Form for Michigan choose another state |
Michigan has a special form for employee payroll withholding. |
Payroll Withholding Form for Minnesota choose another state |
Minnesota accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Missouri choose another state |
Missouri has a special form for employee payroll withholding. |
Payroll Withholding Form for Mississippi choose another state |
Mississippi has a special form for employee payroll withholding. |
Payroll Withholding Form for Montana choose another state |
Montana accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for North Carolina choose another state |
North Carolina has a special form for employee payroll withholding. |
Payroll Withholding Form for North Dakota choose another state |
North Dakota accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Nebraska choose another state |
Nebraska accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for New Hampshire choose another state |
New Hampshire has no state income tax. |
Payroll Withholding Form for New Jersey choose another state |
New Jersey has a special form for employee payroll withholding. |
Payroll Withholding Form for New Mexico choose another state |
New Mexico accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Nevada choose another state |
Nevada does not have a state income tax. |
Payroll Withholding Form for New York choose another state |
New York has a special form for employee payroll withholding. |
Payroll Withholding Form for Ohio choose another state |
Ohio has a special form for employee payroll withholding. |
Payroll Withholding Form for Oklahoma choose another state |
Oklahoma accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Oregon choose another state |
Oregon accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Pennsylvania choose another state |
Pennsylvania has a fixed rate for payroll withholding, and therefore does not require a form. |
Payroll Withholding Form for Puerto Rico choose another state |
No form available for Puerto Rico. |
Payroll Withholding Form for Rhode Island choose another state |
Rhode Island accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for South Carolina choose another state |
South Carolina accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for South Dakota choose another state |
South Dakota does not have a state income tax. |
Payroll Withholding Form for Tennessee choose another state |
Tennessee accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Texas choose another state |
Texas does not have a state income tax. |
Payroll Withholding Form for Utah choose another state |
Utah accepts the federal form W-4 for its state withholding. |
Payroll Withholding Form for Virginia choose another state |
Virginia has a special form for employee payroll withholding. |
Payroll Withholding Form for Virgin Islands choose another state |
No information available. |
Payroll Withholding Form for Vermont choose another state |
Vermont has a special form for employee payroll withholding. |
Payroll Withholding Form for Washington choose another state |
Washington does not have a state income tax. |
Payroll Withholding Form for Wisconsin choose another state |
Wisconsin has a special form for employee payroll withholding. |
Payroll Withholding Form for West Virginia choose another state |
West Virginia has a special form for employee payroll withholding. |
Payroll Withholding Form for Wyoming choose another state |
Wyoming does not have a state income tax. |
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