New I-9 Handbook for Employers - Immigration Lawyer

19Questions About Employees Hired Before Questions About Federal Income Tax ObliclationsNovember 6, 198646. Q. What advice should I give to my43. Q. Does this law apply to my employees if employees applying to legalize theirI hired them before November 7, 1986?status concerning their Federal incomeA. No. You are not required to complete I-9sfor employees hired before November 7,1986. However, if you choose to completeI-9s for these employees, you should do sofor all your current employees hired beforeNovember 7, 1986.tax obligations?A. You can advise employees that when theyapply to INS for permanent resident status,they will be given an IRS publicationexplaining requirements for filing Form W-4or W-4A to insure correct withholding of taxrecords (if an invalid social security numberwas used) and other guidelines relating totax benefits.NOTE: This "grandfather" status does notapply to seasonal employees, or toemployees who change employers withina multi-employer association.47. Q. What advice should I give to newlyhired44. Q. employees who ask about theirWhat if an employee was hired beforeFederal income tax obligations?November 7, 1986, but has taken anapproved leave of absence? A. First, you can tell them it is important tohave a valid social security number and toA. You do not need to complete an I-9 for thatproperly complete a W-4 or W-4A so thatemployee if the employee is continuing inthe employer can withhold the properhis or her employment and has aamount for income tax. Second, you canreasonable expectation of employment atencourage employees to apply for socialall times. However, if that employee hassecurity numbers for their dependentquit or been terminated, or is an alien whochildren who will be five years old or olderhas been removed from the United States,by the end of the year. Since 1987, suchyou will need to complete an I-9 for thatnumbers have been required to beemployee.provided for dependents claimed on tax45. Q. Will I be subject to employer sanctionsreturns.penalties if an employee I hired beforeNovember 7, 1986, is an illegal alien?A. No. You will not be subject to employersanctions penalties for retaining an illegalalien in your workforce if the alien washired before November 7, 1986. However,the fact that an illegal alien was on yourpayroll before November 7, 1986, does notgive him or her any right to remain in theUnited States. Unless the alien obtainspermission from the INS to remain in theUnited States, he or she is subject toapprehension and removal.