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Instructions for Employment Eligibility Verification
Department of Homeland Security
U.S. Citizenship and Immigration Services

USCIS
Form I-9
OMB No. 1615-0047
Expires 03/31/2016

Read all instructions carefully before completing this form.

Anti-Discrimination Notice. It is illegal to discriminate against any work-authorized individual in hiring, discharge, recruitment or referral for a fee, or in the employment eligibility verification (Form I-9 and E-Verify) process based on that individual's citizenship status, immigration status or national origin. Employers CANNOT specify which document(s) they will accept from an employee. The refusal to hire an individual because the documentation presented has a future expiration date may also constitute illegal discrimination. For more information, call the Office of Special
Counsel for Immigration-Related Unfair Employment Practices (OSC) at 1-800-255-7688 (employees), 1-800-255-8155
(employers), or 1-800-237-2515 (TDD), or visit www.justice.gov/crt/about/osc.

What Is the Purpose of This Form?
Employers must complete Form I-9 to document verification of the identity and employment authorization of each new employee (both citizen and noncitizen) hired after November 6, 1986, to work in the United States. In the Commonwealth of the Northern Mariana Islands (CNMI), employers must complete Form I-9 to document verification of the identity and employment authorization of each new employee (both citizen and noncitizen) hired after November 27, 2011. Employers should have used Form I-9 CNMI between November 28, 2009 and November 27, 2011.

General Instructions
Employers are responsible for completing and retaining Form I-9. For the purpose of completing this form, the term
"employer" means all employers, including those recruiters and referrers for a fee who are agricultural associations, agricultural employers, or farm labor contractors.
Form I-9 is made up of three sections. Employers may be fined if the form is not complete. Employers are responsible for retaining completed forms. Do not mail completed forms to U.S. Citizenship and Immigration Services (USCIS) or
Immigration and Customs Enforcement (ICE).

Section 1. Employee Information and Attestation
Newly hired employees must complete and sign Section 1 of Form I-9 no later than the first day of employment.
Section 1 should never be completed before the employee has accepted a job offer.
Provide the following information to complete Section 1:
Name: Provide your full legal last name, first name, and middle initial. Your last name is your family name or surname. If you have two last names or a hyphenated last name, include both names in the last name field. Your first name is your given name. Your middle initial is the first letter of your second given name, or the first letter of your middle name, if any.
Other names used: Provide all other names used, if any (including maiden name). If you have had no other legal names, write "N/A."
Address: Provide the address where you currently live, including Street Number and Name, Apartment Number (if applicable), City, State, and Zip Code. Do not provide a post office box address (P.O. Box). Only border commuters from Canada or Mexico may use an international address in this field.
Date of Birth: Provide your date of birth in the mm/dd/yyyy format. For example, January 23, 1950, should be written as 01/23/1950.
U.S. Social Security Number: Provide your 9-digit Social Security number. Providing your Social Security number is voluntary. However, if your employer participates in E-Verify, you must provide your Social Security number.
E-mail Address and Telephone Number (Optional): You may provide your e-mail address and telephone number. Department of Homeland Security (DHS) may contact you if DHS learns of a potential mismatch between the information provided and the information in DHS or Social Security Administration (SSA) records. You may write
"N/A" if you choose not to provide this information.
Form I-9 Instructions 03/08/13 N

EMPLOYERS MUST RETAIN COMPLETED FORM I-9
DO NOT MAIL COMPLETED FORM I-9 TO ICE OR USCIS

Page 1 of 9

All employees must attest in Section 1, under penalty of perjury, to their citizenship or immigration status by checking one of the following four boxes provided on the form:
1. A citizen of the United States
2. A noncitizen national of the United States: Noncitizen nationals of the United States are persons born in American
Samoa, certain former citizens of the former Trust Territory of the Pacific Islands, and certain children of noncitizen nationals born abroad.
3. A lawful permanent resident: A lawful permanent resident is any person who is not a U.S. citizen and who resides in the United States under legally recognized and lawfully recorded permanent residence as an immigrant. The term
"lawful permanent resident" includes conditional residents. If you check this box, write either your Alien Registration
Number (A-Number) or USCIS Number in the field next to your selection. At this time, the USCIS Number is the same as the A-Number without the "A" prefix.
4. An alien authorized to work: If you are not a citizen or national of the United States or a lawful permanent resident, but are authorized to work in the United States, check this box.
If you check this box:
a. Record the date that your employment authorization expires, if any. Aliens whose employment authorization does not expire, such as refugees, asylees, and certain citizens of the Federated States of Micronesia, the Republic of the
Marshall Islands, or Palau, may write "N/A" on this line.
b. Next, enter your Alien Registration Number (A-Number)/USCIS Number. At this time, the USCIS Number is the same as your A-Number without the "A" prefix. If you have not received an A-Number/USCIS Number, record your Admission Number. You can find your Admission Number on Form I-94, "Arrival-Departure Record," or as directed by USCIS or U.S. Customs and Border Protection (CBP).
(1) If you obtained your admission number from CBP in connection with your arrival in the United States, then also record information about the foreign passport you used to enter the United States (number and country of issuance). (2) If you obtained your admission number from USCIS within the United States, or you entered the United States without a foreign passport, you must write "N/A" in the Foreign Passport Number and Country of Issuance fields. Sign your name in the "Signature of Employee" block and record the date you completed and signed Section 1. By signing and dating this form, you attest that the citizenship or immigration status you selected is correct and that you are aware that you may be imprisoned and/or fined for making false statements or using false documentation when completing this form. To fully complete this form, you must present to your employer documentation that establishes your identity and employment authorization. Choose which documents to present from the Lists of Acceptable Documents, found on the last page of this form. You must present this documentation no later than the third day after beginning employment, although you may present the required documentation before this date.
Preparer and/or Translator Certification
The Preparer and/or Translator Certification must be completed if the employee requires assistance to complete Section 1
(e.g., the employee needs the instructions or responses translated, someone other than the employee fills out the information blocks, or someone with disabilities needs additional assistance). The employee must still sign Section 1.
Minors and Certain Employees with Disabilities (Special Placement)
Parents or legal guardians assisting minors (individuals under 18) and certain employees with disabilities should review the guidelines in the Handbook for Employers: Instructions for Completing Form I-9 (M-274) on www.uscis.gov/
I-9Central before completing Section 1. These individuals have special procedures for establishing identity if they cannot present an identity document for Form I-9. The special procedures include (1) the parent or legal guardian filling out
Section 1 and writing "minor under age 18" or "special placement," whichever applies, in the employee signature block; and (2) the employer writing "minor under age 18" or "special placement" under List B in Section 2.

Form I-9 Instructions 03/08/13 N

Page 2 of 9

Section 2. Employer or Authorized Representative Review and Verification
Before completing Section 2, employers must ensure that Section 1 is completed properly and on time. Employers may not ask an individual to complete Section 1 before he or she has accepted a job offer.
Employers or their authorized representative must complete Section 2 by examining evidence of identity and employment authorization within 3 business days of the employee's first day of employment. For example, if an employee begins employment on Monday, the employer must complete Section 2 by Thursday of that week. However, if an employer hires an individual for less than 3 business days, Section 2 must be completed no later than the first day of employment. An employer may complete Form I-9 before the first day of employment if the employer has offered the individual a job and the individual has accepted.
Employers cannot specify which document(s) employees may present from the Lists of Acceptable Documents, found on the last page of Form I-9, to establish identity and employment authorization. Employees must present one selection from
List A OR a combination of one selection from List B and one selection from List C. List A contains documents that show both identity and employment authorization. Some List A documents are combination documents. The employee must present combination documents together to be considered a List A document. For example, a foreign passport and a
Form I-94 containing an endorsement of the alien's nonimmigrant status must be presented together to be considered a
List A document. List B contains documents that show identity only, and List C contains documents that show employment authorization only. If an employee presents a List A document, he or she should not present a List B and List
C document, and vice versa. If an employer participates in E-Verify, the List B document must include a photograph.
In the field below the Section 2 introduction, employers must enter the last name, first name and middle initial, if any, that the employee entered in Section 1. This will help to identify the pages of the form should they get separated.
Employers or their authorized representative must:
1. Physically examine each original document the employee presents to determine if it reasonably appears to be genuine and to relate to the person presenting it. The person who examines the documents must be the same person who signs
Section 2. The examiner of the documents and the employee must both be physically present during the examination of the employee's documents.
2. Record the document title shown on the Lists of Acceptable Documents, issuing authority, document number and expiration date (if any) from the original document(s) the employee presents. You may write "N/A" in any unused fields. If the employee is a student or exchange visitor who presented a foreign passport with a Form I-94, the employer should also enter in Section 2:
a. The student's Form I-20 or DS-2019 number (Student and Exchange Visitor Information System-SEVIS Number); and the program end date from Form I-20 or DS-2019.
3. Under Certification, enter the employee's first day of employment. Temporary staffing agencies may enter the first day the employee was placed in a job pool. Recruiters and recruiters for a fee do not enter the employee's first day of employment. 4. Provide the name and title of the person completing Section 2 in the Signature of Employer or Authorized
Representative field.
5. Sign and date the attestation on the date Section 2 is completed.
6. Record the employer's business name and address.
7. Return the employee's documentation.
Employers may, but are not required to, photocopy the document(s) presented. If photocopies are made, they should be made for ALL new hires or reverifications. Photocopies must be retained and presented with Form I-9 in case of an inspection by DHS or other federal government agency. Employers must always complete Section 2 even if they photocopy an employee's document(s). Making photocopies of an employee's document(s) cannot take the place of completing Form I-9. Employers are still responsible for completing and retaining Form I-9.

Form I-9 Instructions 03/08/13 N

Page 3 of 9

Unexpired Documents
Generally, only unexpired, original documentation is acceptable. The only exception is that an employee may present a certified copy of a birth certificate. Additionally, in some instances, a document that appears to be expired may be acceptable if the expiration date shown on the face of the document has been extended, such as for individuals with temporary protected status. Refer to the Handbook for Employers: Instructions for Completing Form I-9 (M-274) or I-9
Central (www.uscis.gov/I-9Central) for examples.
Receipts
If an employee is unable to present a required document (or documents), the employee can present an acceptable receipt in lieu of a document from the Lists of Acceptable Documents on the last page of this form. Receipts showing that a person has applied for an initial grant of employment authorization, or for renewal of employment authorization, are not acceptable. Employers cannot accept receipts if employment will last less than 3 days. Receipts are acceptable when completing Form I-9 for a new hire or when reverification is required.
Employees must present receipts within 3 business days of their first day of employment, or in the case of reverification, by the date that reverification is required, and must present valid replacement documents within the time frames described below. There are three types of acceptable receipts:
1. A receipt showing that the employee has applied to replace a document that was lost, stolen or damaged. The employee must present the actual document within 90 days from the date of hire.
2. The arrival portion of Form I-94/I-94A with a temporary I-551 stamp and a photograph of the individual. The employee must present the actual Permanent Resident Card (Form I-551) by the expiration date of the temporary
I-551 stamp, or, if there is no expiration date, within 1 year from the date of issue.
3. The departure portion of Form I-94/I-94A with a refugee admission stamp. The employee must present an unexpired
Employment Authorization Document (Form I-766) or a combination of a List B document and an unrestricted Social
Security card within 90 days.
When the employee provides an acceptable receipt, the employer should:
1. Record the document title in Section 2 under the sections titled List A, List B, or List C, as applicable.
2. Write the word "receipt" and its document number in the "Document Number" field. Record the last day that the receipt is valid in the "Expiration Date" field.
By the end of the receipt validity period, the employer should:
1. Cross out the word "receipt" and any accompanying document number and expiration date.
2. Record the number and other required document information from the actual document presented.
3. Initial and date the change.
See the Handbook for Employers: Instructions for Completing Form I-9 (M-274) at www.uscis.gov/I-9Central for more information on receipts.

Section 3. Reverification and Rehires
Employers or their authorized representatives should complete Section 3 when reverifying that an employee is authorized to work. When rehiring an employee within 3 years of the date Form I-9 was originally completed, employers have the option to complete a new Form I-9 or complete Section 3. When completing Section 3 in either a reverification or rehire situation, if the employee's name has changed, record the name change in Block A.
For employees who provide an employment authorization expiration date in Section 1, employers must reverify employment authorization on or before the date provided.

Form I-9 Instructions 03/08/13 N

Page 4 of 9

Some employees may write "N/A" in the space provided for the expiration date in Section 1 if they are aliens whose employment authorization does not expire (e.g., asylees, refugees, certain citizens of the Federated States of Micronesia, the Republic of the Marshall Islands, or Palau). Reverification does not apply for such employees unless they chose to present evidence of employment authorization in Section 2 that contains an expiration date and requires reverification, such as Form I-766, Employment Authorization Document.
Reverification applies if evidence of employment authorization (List A or List C document) presented in Section 2 expires. However, employers should not reverify:
1. U.S. citizens and noncitizen nationals; or
2. Lawful permanent residents who presented a Permanent Resident Card (Form I-551) for Section 2.
Reverification does not apply to List B documents.
If both Section 1 and Section 2 indicate expiration dates triggering the reverification requirement, the employer should reverify by the earlier date.
For reverification, an employee must present unexpired documentation from either List A or List C showing he or she is still authorized to work. Employers CANNOT require the employee to present a particular document from List A or List
C. The employee may choose which document to present.
To complete Section 3, employers should follow these instructions:
1. Complete Block A if an employee's name has changed at the time you complete Section 3.
2. Complete Block B with the date of rehire if you rehire an employee within 3 years of the date this form was originally completed, and the employee is still authorized to be employed on the same basis as previously indicated on this form.
Also complete the "Signature of Employer or Authorized Representative" block.
3. Complete Block C if:
a. The employment authorization or employment authorization document of a current employee is about to expire and requires reverification; or
b. You rehire an employee within 3 years of the date this form was originally completed and his or her employment authorization or employment authorization document has expired. (Complete Block B for this employee as well.)
To complete Block C:
a. Examine either a List A or List C document the employee presents that shows that the employee is currently authorized to work in the United States; and
b. Record the document title, document number, and expiration date (if any).
4. After completing block A, B or C, complete the "Signature of Employer or Authorized Representative" block, including the date.
For reverification purposes, employers may either complete Section 3 of a new Form I-9 or Section 3 of the previously completed Form I-9. Any new pages of Form I-9 completed during reverification must be attached to the employee's original Form I-9. If you choose to complete Section 3 of a new Form I-9, you may attach just the page containing
Section 3, with the employee's name entered at the top of the page, to the employee's original Form I-9. If there is a more current version of Form I-9 at the time of reverification, you must complete Section 3 of that version of the form.

What Is the Filing Fee?
There is no fee for completing Form I-9. This form is not filed with USCIS or any government agency. Form I-9 must be retained by the employer and made available for inspection by U.S. Government officials as specified in the "USCIS
Privacy Act Statement" below.

USCIS Forms and Information
For more detailed information about completing Form I-9, employers and employees should refer to the Handbook for
Employers: Instructions for Completing Form I-9 (M-274).
Form I-9 Instructions 03/08/13 N

Page 5 of 9

You can also obtain information about Form I-9 from the USCIS Web site at www.uscis.gov/I-9Central, by e-mailing
USCIS at I-9Central@dhs.gov, or by calling 1-888-464-4218. For TDD (hearing impaired), call 1-877-875-6028.
To obtain USCIS forms or the Handbook for Employers, you can download them from the USCIS Web site at www.uscis. gov/forms. You may order USCIS forms by calling our toll-free number at 1-800-870-3676. You may also obtain forms and information by contacting the USCIS National Customer Service Center at 1-800-375-5283. For TDD (hearing impaired), call 1-800-767-1833.
Information about E-Verify, a free and voluntary program that allows participating employers to electronically verify the employment eligibility of their newly hired employees, can be obtained from the USCIS Web site at www.dhs.gov/EVerify, by e-mailing USCIS at E-Verify@dhs.gov or by calling 1-888-464-4218. For TDD (hearing impaired), call
1-877-875-6028.
Employees with questions about Form I-9 and/or E-Verify can reach the USCIS employee hotline by calling
1-888-897-7781. For TDD (hearing impaired), call 1-877-875-6028.

Photocopying and Retaining Form I-9
A blank Form I-9 may be reproduced, provided all sides are copied. The instructions and Lists of Acceptable Documents must be available to all employees completing this form. Employers must retain each employee's completed Form I-9 for as long as the individual works for the employer. Employers are required to retain the pages of the form on which the employee and employer enter data. If copies of documentation presented by the employee are made, those copies must also be kept with the form. Once the individual's employment ends, the employer must retain this form for either 3 years after the date of hire or 1 year after the date employment ended, whichever is later.
Form I-9 may be signed and retained electronically, in compliance with Department of Homeland Security regulations at
8 CFR 274a.2.

USCIS Privacy Act Statement
AUTHORITIES: The authority for collecting this information is the Immigration Reform and Control Act of 1986,
Public Law 99-603 (8 USC 1324a).
PURPOSE: This information is collected by employers to comply with the requirements of the Immigration Reform and
Control Act of 1986. This law requires that employers verify the identity and employment authorization of individuals they hire for employment to preclude the unlawful hiring, or recruiting or referring for a fee, of aliens who are not authorized to work in the United States.
DISCLOSURE: Submission of the information required in this form is voluntary. However, failure of the employer to ensure proper completion of this form for each employee may result in the imposition of civil or criminal penalties. In addition, employing individuals knowing that they are unauthorized to work in the United States may subject the employer to civil and/or criminal penalties.
ROUTINE USES: This information will be used by employers as a record of their basis for determining eligibility of an employee to work in the United States. The employer will keep this form and make it available for inspection by authorized officials of the Department of Homeland Security, Department of Labor, and Office of Special Counsel for
Immigration-Related Unfair Employment Practices.

Paperwork Reduction Act
An agency may not conduct or sponsor an information collection and a person is not required to respond to a collection of information unless it displays a currently valid OMB control number. The public reporting burden for this collection of information is estimated at 35 minutes per response, including the time for reviewing instructions and completing and retaining the form. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to: U.S. Citizenship and Immigration Services, Regulatory Coordination
Division, Office of Policy and Strategy, 20 Massachusetts Avenue NW, Washington, DC 20529-2140; OMB No.
1615-0047. Do not mail your completed Form I-9 to this address.
Form I-9 Instructions 03/08/13 N

Page 6 of 9

Employment Eligibility Verification

USCIS
Form I-9

Department of Homeland Security
U.S. Citizenship and Immigration Services

OMB No. 1615-0047
Expires 03/31/2016

►START HERE. Read instructions carefully before completing this form. The instructions must be available during completion of this form.
ANTI-DISCRIMINATION NOTICE: It is illegal to discriminate against work-authorized individuals. Employers CANNOT specify which document(s) they will accept from an employee. The refusal to hire an individual because the documentation presented has a future expiration date may also constitute illegal discrimination.

Section 1. Employee Information and Attestation (Employees must complete and sign Section 1 of Form I-9 no later than the first day of employment, but not before accepting a job offer.)
Last Name (Family Name)

Apt. Number

Address (Street Number and Name)

Date of Birth (mm/dd/yyyy)

Middle Initial Other Names Used (if any)

First Name (Given Name)

City or Town

State

U.S. Social Security Number E-mail Address

-

Zip Code

Telephone Number

-

I am aware that federal law provides for imprisonment and/or fines for false statements or use of false documents in connection with the completion of this form.
I attest, under penalty of perjury, that I am (check one of the following):
$ A citizen of the United States

A noncitizen national of the United States (See instructions)
A lawful permanent resident (Alien Registration Number/USCIS Number):
. Some aliens may write "N/A" in this field.

An alien authorized to work until (expiration date, if applicable, mm/dd/yyyy)
(See instructions)

For aliens authorized to work, provide your Alien Registration Number/USCIS Number OR Form I-94 Admission Number:
1. Alien Registration Number/USCIS Number:

3-D Barcode
Do Not Write in This Space

OR
2. Form I-94 Admission Number:
If you obtained your admission number from CBP in connection with your arrival in the United
States, include the following:
Foreign Passport Number:
Country of Issuance:

Some aliens may write "N/A" on the Foreign Passport Number and Country of Issuance fields. (See instructions)
Signature of Employee:

Date (mm/dd/yyyy):

Preparer and/or Translator Certification (To be completed and signed if Section 1 is prepared by a person other than the employee.) I attest, under penalty of perjury, that I have assisted in the completion of this form and that to the best of my knowledge the information is true and correct.
Signature of Preparer or Translator:

Last Name (Family Name)
Address (Street Number and Name)

Date (mm/dd/yyyy):

First Name (Given Name)
City or Town

State

Zip Code

Employer Completes Next Page
Form I-9 03/08/13 N

Page 7 of 9

Section 2. Employer or Authorized Representative Review and Verification
(Employers or their authorized representative must complete and sign Section 2 within 3 business days of the employee's first day of employment. You must physically examine one document from List A OR examine a combination of one document from List B and one document from List C as listed on the "Lists of Acceptable Documents" on the next page of this form. For each document you review, record the following information: document title, issuing authority, document number, and expiration date, if any.)
Employee Last Name, First Name and Middle Initial from Section 1:

List A

OR

AND

List B

List C

Identity and Employment Authorization
Document Title:

Identity
Document Title:

Employment Authorization
Document Title:

Issuing Authority:

Issuing Authority:

Issuing Authority:

Document Number:

Document Number:

Document Number:

Expiration Date (if any)(mm/dd/yyyy):

Expiration Date (if any)(mm/dd/yyyy):

Expiration Date (if any)(mm/dd/yyyy):

Document Title:
Issuing Authority:
Document Number:
Expiration Date (if any)(mm/dd/yyyy):
3-D Barcode
Do Not Write in This Space

Document Title:
Issuing Authority:
Document Number:
Expiration Date (if any)(mm/dd/yyyy):

Certification
I attest, under penalty of perjury, that (1) I have examined the document(s) presented by the above-named employee, (2) the above-listed document(s) appear to be genuine and to relate to the employee named, and (3) to the best of my knowledge the employee is authorized to work in the United States.
(See instructions for exemptions.)

The employee's first day of employment (mm/dd/yyyy):
Signature of Employer or Authorized Representative

Last Name (Family Name)

Date (mm/dd/yyyy)

First Name (Given Name)

Title of Employer or Authorized Representative

Employer's Business or Organization Name

Employer's Business or Organization Address (Street Number and Name) City or Town

State

Zip Code

Section 3. Reverification and Rehires (To be completed and signed by employer or authorized representative.)
A. New Name (if applicable) Last Name (Family Name) First Name (Given Name)

Middle Initial B. Date of Rehire (if applicable) (mm/dd/yyyy):

C. If employee's previous grant of employment authorization has expired, provide the information for the document from List A or List C the employee presented that establishes current employment authorization in the space provided below.
Document Title:

Document Number:

Expiration Date (if any)(mm/dd/yyyy):

I attest, under penalty of perjury, that to the best of my knowledge, this employee is authorized to work in the United States, and if the employee presented document(s), the document(s) I have examined appear to be genuine and to relate to the individual.
Signature of Employer or Authorized Representative:

Form I-9 03/08/13 N

Date (mm/dd/yyyy):

Print Name of Employer or Authorized Representative:

Page 8 of 9

LISTS OF ACCEPTABLE DOCUMENTS
All documents must be UNEXPIRED
Employees may present one selection from List A or a combination of one selection from List B and one selection from List C.
LIST A
Documents that Establish
Both Identity and
Employment Authorization
1. U.S. Passport or U.S. Passport Card
2. Permanent Resident Card or Alien
Registration Receipt Card (Form I-551)
3. Foreign passport that contains a temporary I-551 stamp or temporary
I-551 printed notation on a machinereadable immigrant visa
4. Employment Authorization Document that contains a photograph (Form
I-766)
5. For a nonimmigrant alien authorized to work for a specific employer because of his or her status:
a. Foreign passport; and
b. Form I-94 or Form I-94A that has the following:
(1) The same name as the passport; and (2) An endorsement of the alien's nonimmigrant status as long as that period of endorsement has not yet expired and the proposed employment is not in conflict with any restrictions or limitations identified on the form.
6. Passport from the Federated States of
Micronesia (FSM) or the Republic of the Marshall Islands (RMI) with Form
I-94 or Form I-94A indicating nonimmigrant admission under the
Compact of Free Association Between the United States and the FSM or RMI

LIST B

LIST C
Documents that Establish
Employment Authorization

Documents that Establish
Identity
OR

AND
1. Driver's license or ID card issued by a
State or outlying possession of the
United States provided it contains a photograph or information such as name, date of birth, gender, height, eye color, and address
2. ID card issued by federal, state or local government agencies or entities, provided it contains a photograph or information such as name, date of birth, gender, height, eye color, and address
3. School ID card with a photograph
4. Voter's registration card
5. U.S. Military card or draft record

1. A Social Security Account Number card, unless the card includes one of the following restrictions:
(1) NOT VALID FOR EMPLOYMENT
(2) VALID FOR WORK ONLY WITH
INS AUTHORIZATION
(3) VALID FOR WORK ONLY WITH
DHS AUTHORIZATION
2. Certification of Birth Abroad issued by the Department of State (Form
FS-545)
3. Certification of Report of Birth issued by the Department of State
(Form DS-1350)

7. U.S. Coast Guard Merchant Mariner
Card

4. Original or certified copy of birth certificate issued by a State, county, municipal authority, or territory of the United States bearing an official seal

8. Native American tribal document

5. Native American tribal document

9. Driver's license issued by a Canadian government authority

6. U.S. Citizen ID Card (Form I-197)

6. Military dependent's ID card

For persons under age 18 who are unable to present a document listed above:
10. School record or report card
11. Clinic, doctor, or hospital record

7. Identification Card for Use of
Resident Citizen in the United
States (Form I-179)
8. Employment authorization document issued by the
Department of Homeland Security

12. Day-care or nursery school record

Illustrations of many of these documents appear in Part 8 of the Handbook for Employers (M-274).
Refer to Section 2 of the instructions, titled "Employer or Authorized Representative Review and Verification," for more information about acceptable receipts.

Form I-9 03/08/13 N

Page 9 of 9

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...Tax Research Exercise 1 1) 147(c)(2)(C)(iii)Insolvent farmer.—For purposes of clause (i), farmland which was previously owned by the individual and was disposed of while such individual was insolvent shall be disregarded if section 108 applied to indebtedness with respect to such farmland. 2) Federal Tax Regulations, Regulation, §1.351-1., Internal Revenue Service, Transfer to corporation controlled by transferor Click to open document in a browser | Reg. § 1.351-1 does not reflect P.L. 96–589, P.L. 100-647 or P.L. 101-239. | | (a) (1)   Section 351(a) provides, in general, for the nonrecognition of gain or loss upon the transfer by one or more persons of property to a corporation solely in exchange for stock or securities in such corporation if, immediately after the exchange, such person or persons are in control of the corporation to which the property was transferred. As used in section 351, the phrase "one or more persons" includes individuals, trusts, estates, partnerships, associations, companies, or corporations (see section 7701(a)(1)). To be in control of the transferee corporation, such person or persons must own immediately after the transfer stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 per cent of the total number of shares of all other classes of stock of such corporation (see section 368(c)). In determining control under this section, the fact that any corporate...

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...Should the Rattameyers include the rent, the Disneyland vacation, and the renovation/remodeling expenses in their income tax return? The expenses the Rattameyers family should not include in their return income tax are the cost of rent and renovation/remodeling. Under IRC Sec. 61(a)(5) gross income derived from any type of sources and one of them is received rent or accrued for the occupancy of real estate or the use of personal property. However, IRC Sec. 280 A(g) states, “If a dwelling unit is used during the taxable year by the taxpayer as a residence and such dwelling unit is actually rented for less than 15 days during the taxpayer year, then the income derived from such use for the taxable year shall not be included in the gross income of such taxpayer under section 61,” (mentioned above). Although, the Letter Ruling 8104117 with references to the IRC Sec. 280 A(g) issued by Internal Revenue Service applies only to the taxpayers who request it, this could not be a used as a proper example because there is enough substantial authority that supports the exclusion of rent from the Rattameyers’ gross income. In addition, they rented the house to the show producers for less than 15 days and the improvements were made by them as tenants. There is also substantial authority to exclude cost of renovation/remodeling from the Rattameyer’ income tax return. IRC Sec. 109 that states, “Gross income does not include income derived by a lessor or real property on the termination...

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...Facts Charley Long, a truck driver, works for a seafood company in Mobile, Alabama. Charley helps to deliver fresh seafood to customers from Mobile with the company’s truck. Charley leaves Mobile every weekday at 4:00pm and arrives his last stop at 12:00 midnight. It’s up to Charley whether to drive straight back or spend a night along the road as Charley’s company doesn’t reimburse any his lodging and food expense. Charley sometimes sleeps in his cab in which is equipped with sleeping facilities, having one meal on his way. Occasionally, Charley stays in motels during which he will eat two meals. The IRS disallowed all his expenses generated in his trips, as IRS believes that his expenses are personal expenses. Issues 1, Are Charley’s travel expenses qualified as unreimbursed employee expense? 2, Can Charley deduct the expenses when he sleeps in the cab? 3, Can Charley deduct the expenses when he sleeps in the motel? Solutions to issues 1, Yes. Charley’s travel expenses are related to his employment with purpose of pursuing a trade or business activity. His employer does not reimburse Charley’s expenses. Charley’s travel expenses should be unreimbursed employee expenses. 2, No. According to U.S. vs. Correll, 389 U.S. 299 (1967), the Court ruled unfavorably for the taxpayer in the situation where a traveling salesman pulled his car over to the side of the road and slept for several hours during trips. Charley cannot deduct his expenses on the night that he spent...

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...•Analyze the statutory exclusions in the tax code in order to determine an exclusion(s) that you believe that the IRS should eliminate. Propose one alternative(s) that would mitigate the tax impact of your proposed elimination(s). I believe that room and board and/or meals should be included in the Scholarship and Fellowships income exclusion.  The exclusion for scholarships is limited to the amount of the scholarship used for qualified tuition and related expenses, which typically include tuition and fees, books, supplies, and equipment required for courses.  The value of services and accommodation supplied such as room and board are not excluded.  As a former undergraduate student I understand the price tag that comes along with living on campus and having to supply your own food.  There should be some type of exclusion or credit from these expenses.   •From the e-Activity, choose any two statutory income exclusions. Take a position as to whether or not you believe the IRS should retain these exclusions in the tax code. Support your position by using “Publication 17.” Adoption Expenses should remain as an exclusion from income.  Generally, you may qualify for the adoption credit if you adopted a child and paid qualified expenses relating to the adoption. The amount of the tax credit is as much as $12,650 for 2012. If you attempt to adopt a U.S. child, you may be able to claim the credit even if the adoption does not become final. Educator Expenses should also remain, however...

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...reported to the Environmental Protection Agency that his employer was illegally dumping chemicals into a river. Upon further review of the matter, Murray’s statements were conducted to be true and a penalty was given to his employer. After getting news about the penalty, Murray’s employer dismissed him from the organization and made an effort to prevent Murray from being able to work for any other employer. He later sued the company, and was compensated an award for “damages to his personal and professional reputation and for his mental suffering.” Murray defines his awarded damages as a recovery of his human capital and not part of his adjusted gross income. Murray is now concerned whether the Internal Revenue Service has the power to tax the award. In addition to receiving his award, Murray’s award categorizes as a “whistleblower award” according to Code Sec. 7624 under IRS: 63,060.05, “Informants provide leads upon which the Criminal Investigation Division (CID) may base a criminal investigation. The most common informants are former spouses and fired employees.” (Fed. Cl. 2006). ISSUES: Whether Murray, who was fired by his employer due to retaliation of him reporting illegal chemical dumping, and later was compensated for damages to his personal and professional reputation and for his mental suffering, would need to pay taxes for his compensation? Can Murray avoid reporting his award as Adjusted Gross Income? What portion, if any, can he deduct from his Adjusted Gross...

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...January 21, 2013 Mr. Jones’s Settlement Considerations Memorandum This memorandum discusses tax information in relation to Mr. Jones’s potential settlement against Bilbo Feed. There are multiple items that should be considered from Mr. Jones’s case that may have important tax exclusion implications. Guidance on how parts of Mr. Jones’s settlement may be tax excluded can be found in the Tax Court rulings from Kenneth R. Harris v. Commissioner. Holdings of this case include some similarities to the loss that Jones incurred. Harris received a large settlement amount from a fire that destroyed his bee farm just as Jones lost a significant portion of his miniature giraffe business. The Tax Court concluded that Harris was not entitled to have his settlement excluded from his taxable income under Code Sec. 104(a)(2), however I believe that Jones may be able to avoid the same outcome if he brings some of the following points to his settlement meeting. The IRC § 104 (a)(2) states that any damages received on account of personal physical injuries or physical sickness can be excluded from gross income. This is the main discussion point that Mr. Jones should bring to his settlement agreement. Harris was not able to use this exclusion because he could not provide evidence that any part of his settlement was for physical injuries as he argued they were. Mr. Jones would likely be able to avoid this same fate if his doctor provides evidence that his extended hospitalization was due...

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...Paper Assignment William has made an estimation that if his client takes a more favorable position on the tax return then there is a forty eight percent chance that the client's position will be sustained upon audit or judicial proceeding. As a professional tax preparer William should have some sort of supporting documentation which would have led him to come up with the forty eight percent chance. According to the AICPA's Interpretation No. 1-1, "Reporting And Disclosure Standards" from October 20, 2011 the forty eight percent would fall into the Substantial Authority Standard. "he substantial authority standard is an objective standard and is satisfied if the weight of the authorities supporting the position is substantial in relation to the weight of authorities supporting a contrary treatment. In practice, the substantial authority standard generally is interpreted as requiring approximately a 40 percent likelihood that the position will be upheld on its merits if it is challenged." According to Internal Revenue Code Section 6694(a)(2) (A) "Except as otherwise provided in this paragraph, a position is described in this paragraph unless there is or was substantial authority for the position." Since William estimated a forty eight percent likelihood then he is well within the Substantial Authority category and will not receive a penalty for signing the return as a tax preparer. In this case the taxpayer does not have to make a disclosure since there is substantial authority...

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...Memo To: Hunter Hart From: Student Date: Re: 2010 Tax Research Question Facts: During 2010, Hunter Hart lived with Helen Hunt for the whole year in Ferndale, MI. Helen is a 19 year old, single, female U.S. citizen. Hunter supported Helen because her income for the whole year was $3,640 from waitressing jobs. Hunter also was not married for the whole year of 2010. In Michigan, it is a misdemeanor for unmarried individuals to cohabit. Issue: Can Hunter claim Helen as a dependent, qualifying relative and what should his filing status be? Authorities: IRC 152 (d) IRC 2 (b) (1) (A) Tessie A. Manuel v. Commissioner, TC Summary Opinion 2010-111 Conclusion: Hunter can claim Helen as a qualifying relative because she passes all the tests of being a qualifying relative (relationship test, gross income test, support test and qualifying child test). Also, Hunter must file as single because he is not married and does not meet the qualifications to file for Head of Household. Support & Analysis: According to IRC 152 (d), Helen is a qualifying relative to Hunter because she meets all four of the qualifications. The first qualification in IRC 152 (d) (1) (A), deals with the relationship test. Helen meets the relationship test because she “has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.” The second qualification to be a qualifying relative, stated in IRC 152 (d) (1) (B), affirms that one’s “gross income for...

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...Tax Research 1.A higher federal income tax rate will benefit the overall economy; however, it is closely related to people’s incentive to work and government spending. A higher income tax rate hurts people’s incentive to produce, since it lowers the after-tax return from work. The higher the tax rate, the more time people spend evading taxes and the less time they spend on more productive activity, and also, it depends on the current tax rate levels and how much the tax rate increases. Considering a low income tax society, say 5%, a 1% increase in the income tax rate will not significantly reduce the productivity compared with another society with 90% income tax. On the other hand, a lower federal income tax rate will be some kind of bad for the overall economy, which will decrease not only the income of the country, but also the life levels of the whole country citizens. There is no doubt that with less money, the government will care less about the foundational installations of the country, the health care of the citizens, even the public security. What is more, even though the less income tax rate will be incentive for some people who would not like to donate their money to the country to work harder to earn much more money, leading the high production of the country, the extra money is far more less to overweigh the decrease of the levels of the whole country. However, a lower income tax rate on wage income can increase the labor supply. Based on the labor demand function...

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...Tax Research Problem 6-59 Parent Corporation owns 85% of the common stock and 100% of the preferred stock of Subsidiary Corporation. The common stock and preferred stock have adjusted bases of $500,000 and $200,000, respectively, to Parent. Subsidiary adopts a plan of liquidation on July 3 of the current year, when its assets have a $1 million FMV. Liabilities on that date amount to $850,000. On November 9, Subsidiary pays off its creditors and distributes $150,000 to Parent with respect to its preferred stock. No cash remain to be aid to Parent with respect to the remaining $50,000 of its liquidation preference for the preferred stock, or with respect to any common stock. In each of Subsidiary’s tax years, less than %10 of its gross income has been passive income. What are the amount and character of Parent’s loss on the preferred and common stock? First, it should be determined whether the transaction meets nonrecognition requirements of Sec. 332. There are two cases that are on point in determining if Sec.332 applies to this liquidation, Spaulding Bakeries Inc., 27 T.C. 684 (1957) and H.K. Porter Co., Inc. 87 T.C. 689 (1986) In Spaulding Bakeries Inc., 27 T.C. 684 (1957), Spaulding Bakeries, the taxpayer purchased all the outstanding common and preferred stock of Hazleton Bakeries, Inc. between 1930 and 1946. In 1950, Hazleton Bakeries was liquidated and the taxpayer received the assets distributed in the liquidation. The distributed assets failed to cover the preferred...

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...should be included in taxable year-end gross income, and if it should be taxed, at what date should it be taxed? Another issue arises when Linton sells the car to an unrelated party on December 22, 2015. The market value of the car is $50,000 and he sold it for $35,000, creating a $15,000 capital loss. The issue in question is, is the capital loss on the sale of the car deductible? Under IRC §74(a) gross income includes amounts received as prizes and awards, except otherwise provided in this section. IRC §74(b) states that gross income does not include amounts received as prizes and awards made primarily in recognition of religious, charitable, scientific, educational, artistic, literary or civic achievement. As quoted from Federal Tax Case Paul v. Hornung: “Under the provisions of section 74, gross income includes amounts received as prizes and awards unless section 117 (relating to scholarships and fellowship grants), or the exception set forth in subsection [pg. 436](b) is applicable. We feel confident that Congress had no intention of allowing professional football to constitute a type of activity for which proficiency could be recognized with an exempt award under section 74(b). Professional football cannot be viewed as an...

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...Tax Research and Bibliography University Instructor: Introduction This paper addresses three aspects of corporate tax research and its associated bibliographies to clarify the subject matter, thus providing credence to the work and its authors. Three subject have been explored; first examined was ‘equal opportunity and disabled workers’, next was the deductibility of tuition, and finally, the matters of ‘tax court and TEFRA’ were looked at and provided a nice grouping of responses over ten years. Research Results Subject 1: Equal opportunity and disabled workers, returned one result in ten years. Lytes v. DC water & sewer auth. No. 08-7002 936 (UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT 2005) A (Appellant) former employee sought judicial review of the United States District Court for the District of Columbia's entry of summary judgment in favor of appellee, his former employer, on his claim that the employer refused to accommodate his disability and then terminated his employment, in violation of the Americans with Disabilities Act of 1990 (ADA) and while the appeal was pending the ADA Amendments Act of 2008 became law. Only the district court's holding that the employee was not actually disabled was challenged and in applying the ADA prior to its amendment, the employee failed to discuss his functional capacity at the time of the alleged discrimination. In fact, the employee never discussed or provided any proof...

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...Research Memo Date: February 27, 2014 Preparer: Michele Reviewer: Brian Subject: Personal use of Delta Skymiles acquired from company purchased business trips Facts: Latrell recently used his Delta Skymiles to purchase a free roundtrip ticket to Milan, Italy (value $1,200). The frequent flyer miles used to purchase the ticket generated from Latrell’s business travel as a CPA. Latrell’s employer paid for his business trips, and he did not get taxed on the travel reimbursements. Issue: How much income, if any, does Latrell have to recognize because of the purchasing an airline ticket with Skymiles earned from business travel? Authorities: IRS Announcement 2002-18 Conclusion: According to the IRS Announcement 2002-18, Latrell does not need to recognize any of the frequent flyer miles ($1,200 value) used when he purchased his round trip ticket to Milan, Italy. The miles redeemed were for a free airline ticket and he did not convert the miles to cash; so there is no taxable income from the transaction. Analysis: The IRS Announcement 2002-18 states “these promotional benefits may generally be exchanged for upgraded seating, free travel, discounted travel, travel-related services, or other services or benefits. Inquiries centered on the taxability of frequent flyer miles or other promotional items that are received as the result of business travel and used for personal purposes. There are numerous technical and administrative issues relating to these benefits on...

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...February 5, 2013 TAX FILE MEMORANDUM To : Prof. C. Cruz From : Vidia Mamesah Subject: Research Problem 1 Murray Today, I spoke with Mr. Murray with respect to his letter regarding tax assistance. He wants to know that his recent award for damages to his personal and professional reputation is taxable. Mr. Murray reported to the Environmental Protection Agency that his employer was illegally dumping chemicals into a river. His charges were true, and Mr. Murray’s employer was fined. In retaliation, Mr. Murray’s employer fired him and made deliberate efforts to prevent Murray from obtaining other employment. Mr. Murray sued the employer, claiming that his reputation had been damaged. Mr. Murray won his lawsuit and received an award for damages to his personal and professional reputation and for his mental suffering. He argues that he was awarded damages as recovery of his human capital and a recovery of capital is not income. Therefore the Federal government does not have the power to tax the award. ISSUES: Is the recent award taxable? Income exclusions: damages on account of personal injury or sickness-physical vs. emotional injury. CONCLUSION: Section 104(a) (2) provides that excludes from gross income the amount of any damages (other than punitive damages) received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal physical injuries or physical sickness. Emotional distress is not considered a physical...

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