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The I-9 form, or more properly the Employment Eligibility Verification Form, is provided by the federal government for that purpose. [3] Every employee hired after November 6, 1986 must complete an I-9 form at the time of hire. Employees must complete Section 1 of the form upon commencing employment.
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The Form W-2, Wage and Tax Statement, is used to report wages paid to employees and the taxes withheld from them. [46] Employers must complete a Form W-2 for each employee to whom they pay a salary, wage, or other compensation as part of the employment relationship. An employer must mail out the Form W-2 to employees on or before January 31.
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In an employer–employee arrangement, Forms W-9 and 1099 should not be used. Instead, the corresponding Form W-4 (to provide information) and Form W-2 (to report the amount paid) should be filed instead. [5] However, an employer may still send Form W-9 to have the information on record that the payee does not need to be sent a Form 1099.
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