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Publication 926

Can Your Employee Legally Work in the United States?(p3)

It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States.
When you hire a household employee to work for you on a regular basis, you and the employee must complete the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Acceptable documents to establish identity and employment eligibility are listed on Form I-9. You should keep the completed Form I-9 in your own records. Do not submit it to the IRS, the USCIS, or any other government or other entity. The form must be kept available for review upon notice by an authorized U.S. Government official.
Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS.
Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099.
You also can visit the USCIS website at to get Form I-9.
For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide.