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.

Form W-4

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.

Form I-9

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:

• A passport: If an employee presents a passport, expired or not, then complete the information under List A, and have the employee complete and sign his or her part.
• A driver's license and a Social Security card: The driver's license verifies the identity and the Social Security card verifies the right to work in the U.S. Complete the information under List B (driver's license) and List C (S.S. card), and have the employee complete his or her part.

Other documents are also sufficient to establish both identity and eligibility to work, but you will see them less frequently:

• United States passport (current or expired)
• Certificate of United States Citizenship, INS Form N-560 or N-561
• Certificate of Naturalization, INS Form N-550 or N-570
• Current foreign passports that indicate the person's eligibility to work in the United States
• Alien Registration Receipt Card with photo, INS Form I-151 or I-551
• A current Temporary Resident Card, INS Form I-688
• A current Employment Authorization Card, INS Form I-688A
• A current reentry permit, INS Form I-327
• A current Refugee Travel document, INS Form I-571
• A current INS employment authorization document that contains a photograph, INS Form I-688B

Some documents verify only identity:

• Driver's license or state I.D. card
• School photo I.D.
• Voter's registration card
• U.S. military card or draft record
• Military dependent's I.D. card
• Native American tribal documents
• U.S. Coast Guard or Merchant Marine card
• Canadian driver's license
• A school record or report card, medical record, or day care or nursery school record for people under the age of 18

Other documents verify only eligibility to work:

• Social Security card (other than one that states "not valid for employment purposes")
• Birth certificate
• Certification of birth abroad
• Native American tribal documents
• U.S. Citizen ID Card, INS Form I-197
• U.S. resident citizen ID Card, INS Form I-179
• A current INS employment authorization document

If a new employee is unable to produce the required documents within three business days of hiring, the employee must present:

• a receipt for the application of replacement documents within the three business days
• the required document within 90 days of hire

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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