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Form I-9

Form I-9, Employment Eligibility Verification, is used to verify the identity and employment authorization of individuals hired for employment in the United States.

It’s the responsibility of every employer to retain a completed copy of Form I-9 for every individual on their payroll. They must store the form for three years from the hire date or one year after termination of employment (whichever is later).

The Department of Homeland Security's I-9 Inspection Process flowchart includes information about Notices of Suspect Documents and Notices of Discrepancies.

Completion of Form I-9

Form I-9 has two sections, and a Supplement B. Employers must provide instructions on how to complete the form. A newly hired employee and the employer complete their respective sections.  

Section I is to be completed by the employee while Section II and Supplement B (formerly Section III) is completed by the employer or the employer’s authorized representative. Supplement B is used for re-hires and reverifications when the employer chooses not to complete a new Form I-9.  

Employers must provide I-9 instructions on how to complete the form. For additional help and instructions, check out the employer handbook (M-274).

What Documents are Needed to Complete Form I-9?

A single document may suffice to establish employee identity and employment eligibility, such as a U.S. passport or permanent resident card. Sometimes, an employee may need to present two documents, such as an original Social Security card (not a copy) and a valid driver's license.  

It is up to the new employee to choose which document(s) to provide — the Form I-9 Instructions detail which documents are acceptable — but the employer must examine these documents to determine whether they reasonably appear to be genuine and relate to the employee.  

Since November 6, 1986, when the Immigration Reform and Control Act went into effect, employers have been required to verify the identity and employment eligibility of their employees through the completion of Form I-9.

Failure to obey this law can result in fines ranging from $375 to $16,000 per violation.

If you have concerns about completing and managing Form I-9 for every employee, consult with your tax professional.

State Unemployment Insurance (SUI) Tax Rates

Alabama

SUI Tax Rate: 0.14%-5.4%

Alaska

SUI Tax Rate: 1%-5.4%

Arizona

SUI Tax Rate: 0.05%-14.03%

Arkansas

SUI Tax Rate: 0.2%-10.1%

California

SUI Tax Rate: 1.5%-6.2%

Colorado

SUI Tax Rate: 0.81%-12.34%

Connecticut

SUI Tax Rate: 1.1%-7.8%

Delaware

SUI Tax Rate: 0.4%-5.4%

Florida

SUI Tax Rate: 0.10%-5.4%

Georgia

SUI Tax Rate: 0.04%-8.10%

Hawaii

SUI Tax Rate: 0.2%-5.8%

Idaho

SUI Tax Rate: 0.281%-5.4%

Illinois

SUI Tax Rate: 0.750%-7.850%

Indiana

SUI Tax Rate: 0.5%-9.4%

Iowa

SUI Tax Rate: 0.0%-7.0%

Kansas

SUI Tax Rate: 0.16%-6.0%

Kentucky

SUI Tax Rate: 0.3%-9.0%

Louisiana

SUI Tax Rate: 0.09%-6.2%

Maine

SUI Tax Rate: 0.00%-5.75%

Maryland

SUI Tax Rate: 0.30%-7.50%

Massachusetts

SUI Tax Rate: 0.83%-12.65%

Michigan

SUI Tax Rate: 0.06%-10.3%

Minnesota

SUI Tax Rate: 0.1%-9.0%

Mississippi

SUI Tax Rate: 0.20%-5.60%

Missouri

SUI Tax Rate: 0.0%-9.24%

Montana

SUI Tax Rate: 0.00%-6.12%

Nebraska

SUI Tax Rate: 0.0%-5.4%

Nevada

SUI Tax Rate: 0.25%-5.4%

New Hampshire

SUI Tax Rate: 0.1%-7.5%

New Jersey

SUI Tax Rate: 0.4825%-6.2825%

New Mexico

SUI Tax Rate: 0.33%-6.4%

New York

SUI Tax Rate: 2.1%-9.9%

North Carolina

SUI Tax Rate: 0.06%-5.76%

North Dakota

SUI Tax Rate: 0.08%-9.6%

Ohio

SUI Tax Rate: 0.4%-10.1%

Oklahoma

SUI Tax Rate: 0.3%-9.2%

Oregon

SUI Tax Rate: 0.9%-5.4%

Pennsylvania

SUI Tax Rate: 1.419%-14.4684%

Puerto Rico

SUI Tax Rate: 2.0%-5.4%

Rhode Island

SUI Tax Rate: 1.10%-9.70%

South Carolina

SUI Tax Rate: 0.06%-5.46%

South Dakota

SUI Tax Rate: 0%-9.35%

Tennessee

SUI Tax Rate: 0.01%-10%

Texas

SUI Tax Rate: 0.25%-6.25%

Utah

SUI Tax Rate: 0.3%-7.3%

Vermont

SUI Tax Rate: 0.4%-5.4%

Virginia

SUI Tax Rate: 0.10%-6.20%

Washington

SUI Tax Rate: 0.00%-8.12%

Washington DC

SUI Tax Rate: 1.9%-7.4%

West Virginia

SUI Tax Rate: 1.5%-8.5%

Wisconsin

SUI Tax Rate: 0.00%-12.00%

Wyoming

SUI Tax Rate: 0.14%-10.00%

This content is for educational purposes only, is not intended to provide specific legal advice, and should not be used as a substitute for the legal advice of a qualified attorney or other professional. The information may not reflect the most current legal developments, may be changed without notice and is not guaranteed to be complete, correct, or up to date

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