When starting work

When you start a new job in the U.S., you encounter three forms. Form I-9 documents your identity and authorization to work. E-Verify compares this information with government records if your employer uses it. Form W-4 determines how much federal income tax will be withheld from your pay. On this page, you will find each form explained step by step, which documents you can present, your rights, and what to do if a mismatch occurs.

• All employers complete Form I-9 for everyone they hire, including citizens.
• Current edition: 01/20/25 (expiration date 05/31/2027). Employers may also use the 08/01/23 edition until its expiration date.
• Form I-9 is not sent to USCIS. The employer keeps it and presents it during an inspection. Retention period: 3 years after the date of hire or 1 year after employment ends, whichever is later.
• Step by step:
  1. Section 1 (you): You complete and sign it no later than the first day you start work. Do not complete it before accepting the job offer.
  2. Show your documents: within 3 business days after starting work. Example: if you start on Monday, no later than Thursday. For jobs lasting fewer than 3 business days, on the first day.
  3. Section 2 (employer): The employer examines your documents and enters their information on the form. If the documents reasonably appear genuine and relate to you, the employer must accept them.
  4. If you receive assistance: The person who completes or translates the form completes Supplement A.
  5. For temporary work authorization: When your authorization expires, the employer reverifies it using Supplement B.
• SSN field: If your employer does not use E-Verify, entering your SSN is optional. Do not enter an ITIN in this field.

You choose the document: either one document from List A or one from List B + one from List C. Documents must be originals and unexpired.

• List A (identity + work authorization):
  • green card (Form I-551)
  • photo EAD (Form I-766)
  • foreign passport with a temporary I-551 stamp
  • foreign passport + an I-94 showing work authorization for a specific employer (such as H-1B or L-1). Some statuses, such as F-1 and J-1, require an additional document.
• List B (identity only): a state driver's license or state ID card, a school ID with a photograph, and similar documents.
• List C (work authorization only):
  • unrestricted Social Security card
  • I-94 showing a status that authorizes employment (for example, people granted asylum or H-1B workers)
  • Valid I-94 with the code "L-2S" or "E-2S" for L-2 and E spouses
• Receipt: A replacement receipt for a lost, stolen, or damaged document is accepted temporarily.

• The employer may not specify which document you must present. You choose from the lists.
• The employer may not request documents to verify what you entered in Section 1.
• The employer may not separately ask you to prove your citizenship, immigration status, or national origin.
• The employer may not reject a document because it will expire in the future.
• The employer may photocopy your documents but must return the originals to you.
• If you believe these rules were not followed, contact the Immigrant and Employee Rights Section (IER) of the U.S. Department of Justice (contact information below).

• E-Verify is an online system that compares the information on your I-9 with Department of Homeland Security (DHS) and SSA records.
• An employer that uses E-Verify:
  • posts the "E-Verify Participation" and "Right to Work" notices in a visible location
  • may not create a case for you before you accept the job offer and complete Form I-9
  • uses E-Verify only for newly hired employees (there is an exception for federal contractors)
  • accepts only photo documents from List B
• At an employer that uses E-Verify, entering your SSN in Section 1 is required. If you have not received your SSN yet, leave the field blank; you can begin working with your other documents.
• Employers of F-1 students requesting a STEM OPT extension must use E-Verify.

1. Your employer gives you a Further Action Notice in English and, if necessary, in translation.
2. Check your personal information on the notice. If anything is incorrect, tell your employer immediately.
3. Decide whether you want to resolve the mismatch and tell your employer. Sign the notice and return it.
4. If you choose to resolve it, your employer gives you a Referral Date Confirmation. Contact DHS or SSA within 8 federal business days of the date on this document.
   • DHS mismatch: Upload your documents through your myE-Verify account, then call DHS: +1 888 897 7781 (TTY +1 877 875 6028).
   • SSA mismatch: Contact an SSA office.
5. You continue working while the process is ongoing. Your employer may not fire you, reduce your pay, or delay your training because of the mismatch.
6. If you choose not to resolve the mismatch, your employer may end the employment relationship.

• You give Form W-4 to your employer. The employer withholds federal income tax accordingly. If too little is withheld, you may owe tax and a penalty when you file; if too much is withheld, you receive a refund.
• Steps on the 2026 form:
  1. personal information and SSN; filing status (single, married filing jointly, head of household)
  2. multiple jobs or a working spouse
  3. dependents: $2,200 for each child under age 17, and $500 for each other dependent
  4. other income, deductions, and extra withholding
  5. signature
• Exemption from withholding: You may claim an exemption if you had no federal income tax liability in 2025 and expect none in 2026. To continue the exemption in 2027, submit a new W-4 by February 16, 2027.
• Submit a new W-4 when your circumstances change (marriage, a child, or a second job). The IRS Tax Withholding Estimator can help calculate the correct amount.

• If you do not know whether you are a resident, see 15.1 Tax residency.
• 1(b): You must enter your SSN. If you do not have an SSN, apply to the SSA. Do not enter an ITIN in this field.
• 1(c): Regardless of your actual marital status, check "Single or Married filing separately."
• Step 2: Complete this only if you have more than one job at the same time. Do not include your spouse's job.
• Step 3: Only nonresident individuals from Canada, Mexico, South Korea, and India may claim the child or other dependent credit. Türkiye is not included among these countries.
• 4(c): Write "Nonresident Alien" or "NRA" below it.
• You cannot claim an exemption: Even if you meet both conditions, do not claim an exemption from withholding on Form W-4.
• Nonresidents may not use the Tax Withholding Estimator.
• If you want an exemption under a tax treaty, complete Form 8233 instead of Form W-4. For the Türkiye–U.S. treaty, see 15.5.

• I-9 questions (USCIS line for employees): +1 888 897 7781 (TTY +1 877 875 6028). Email: I-9Central@uscis.dhs.gov
• E-Verify mismatch (DHS): +1 888 897 7781 (TTY +1 877 875 6028)
• Document discrimination (IER employee hotline): +1 800 255 7688
• SSN and SSA records: +1 800 772 1213 (TTY +1 800 325 0778)
• Taxes: see 15.3 Tax return.

• Failing to show documents within the first 3 business days.
• Entering an ITIN in the SSN field on Form I-9.
• Presenting a restricted Social Security card as a List C document.
• Missing the 8-federal-business-day deadline in an E-Verify mismatch.
• Selecting "married filing jointly" or "exempt" on Form W-4 as a nonresident.
• Having your name appear differently in your SSN records and failing to correct it.
• Failing to monitor your EAD expiration date; the employer reverifies it at expiration.

• Can my employer require me to show my passport or green card? No. You choose which document to present from the lists.
• I do not have an SSN. Can I start working? Yes, if you have the documents required for Form I-9. Notify your employer when your SSN arrives.
• There is an E-Verify mismatch. Will I be fired? If you choose to resolve it, you continue working throughout the process and may not be penalized for this reason.
• I am an F-1 student. Should FICA be withheld from my pay? Usually not; see 17.2.
• Can I check my own E-Verify information? Yes. With a free myE-Verify account, you can compare your records with the records checked by E-Verify.

• Form I-9 (PDF)
• Form I-9 instructions (PDF)
• List of acceptable I-9 documents
• Handbook for Employers (M-274)
• Form W-4, 2026 (PDF)
• Notice 1392: W-4 instructions for nonresidents (PDF)
• IRS Tax Withholding Estimator
• myE-Verify · E-Verify case status
• IER complaint form