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Please reference the Terms of Use and the Supplemental Terms for specific information related to your state. Lawyer Directory. Call us at 1 Home Legal Topics Immigration. Employers are required to verify that their employees are authorized to work in the U.
Hiring unauthorized workers can lead to serious legal issues. Anne E. What is an Undocumented Worker? An "undocumented" worker is someone who is not authorized to work in the US. How do I know if someone is authorized to work in the US? What is an I-9? Finally, if you must file Form S for even one person, then you must also file an annual return on Form You do not need to give a copy of this form to the individuals who worked for you, but you do need to keep a copy for your records.
The penalties for not meeting your withholding requirements can be pretty stiff - just as they can be for not withholding or reporting properly when you pay U. Here's a quick rundown on what you need to know about withholding and reporting when you pay people who reside in the U. Citizens to do work for your small business. Treat employees and independent contractors who are resident aliens exactly the same as you treat U.
Use a Form W-4 on which they may claim only one withholding exemption and figure their withholding using the graduated withholding rates;. Remember you may also need to make an adjustment to their income before going into the withholding tables, that's to account for the fact that they aren't allowed to claim the standard deduction;.
And that's what we have for you on hiring resident and nonresident aliens as employees or independent contractors. If you need help in the future, don't forget you can find all the forms and publications we talked about on IRS.
There's also lots of information available from the U. Citizenship and Immigration Service's website at www. Welcome to "Hiring People who live in the U. Have you ever been surprised by an employee who didn't have the usual identification?
It is not uncommon for U. Citizens to travel, study and work outside the U. At the end of this lesson, you will be able to: Verify the employee's identity and status with proper documentation; Withhold federal taxes at the proper withholding or treaty rate; Properly deposit or pay the tax withheld; And file accurate and timely withholding tax returns and provide copies to the individual. We'll explain later about what to do if they live in Canada, Mexico or South Korea. We have some great information to share with you today.
For this lesson we are assuming you are hiring individuals. For individuals, there are three possibilities: U. Citizen; U. Resident Alien; Or, Nonresident Alien. Remember, it is against federal law to hire illegal aliens. Okay, [soft music plays and ends] now let's talk about Tax Identification Numbers.
If you decide to hire someone [soft music plays and ends] who is not a U. So what's a Resident alien and what's a Nonresident alien? That's a very good question. A green card holder is also known as a lawful permanent resident. First, go to IRS. That will take you to the page with all the details. In other words, they meet the day test if the sum of the following is at least days.
There are rules about what kinds of days they can and cannot count. Publication has a complete list of the exceptions. Remember to enter "green card test" in the IRS search box. Wow, the tests sound complicated. Good point. You treat them like a U. Citizen for tax withholding purposes, Social Security and Medicare. And now, [soft music plays and ends] let's talk about Nonresident Aliens. A Nonresident Alien is someone who is not a U. Citizen or resident alien. For two groups of nonresident alien employees, withholding from their wages is simple.
A nonresident alien married to a U. Remember, these employees are nonresidents of the United States. Okay, that takes care of residents of Canada, Mexico and South Korea. There are special rules for completing their Form W These nonresident alien employees: May not write "exempt" on their Form W-4; Must request single withholding regardless of actual marital status; May generally claim only one personal withholding allowance; And must write "Nonresident Alien" or "NRA" above the dotted line on line 6 of their Form W When they file their tax return, they may not use the standard deduction.
I usually just go to the tables in Publication 15 with what the employee put on their Form W Again, excellent questions. Do not include it on the Form W-2 at the end of the year. The only significantly different procedures for nonresident alien employees who receive wages from you are that they must: Use Form to claim tax treaty benefits, instead of Form W Follow special rules for nonresident aliens who don't claim tax treaty benefits and are not residents of Canada, Mexico or South Korea when they complete their Form W-4; And, make an adjustment to their wages before using the withholding tables in Publication 15, Section 9.
Wages not exempt by a tax treaty are usually subject to Social Security and Medicare. Let me explain. Susan Nerlinger. Susan is a member of the State Bar of California. She received her J. She also taught civil procedure in the Paralegal program at Santa Clara University.
She then taught English as a foreign language for eight years in the Czech Republic. Now she devotes her time to writing on legal and environmental topics. You can follow her on her LinkedIn page. Jose Rivera. Law Library Disclaimer. Can't find your category? Click here. Choose a Legal Category: Family Law.
Real Estate and Property Law. Criminal Law. Personal Injury. Defective Products. Intellectual Property. Business and Commercial Law. Please provide a valid Zip Code or City and choose a category. Please choose a category from the list. Please select a city from the list and choose a category. Please enter a valid zip code or city. Please select a city from the list. It is a felony to establish a commercial enterprise for the purpose of evading any provision of federal immigration law.
Violators may be fined or imprisoned for up to 5 years. It is a violation of law for any person to conceal, harbor, or shield from detection in any place, including any building or means of transportation, any alien who is in the United States in violation of law. This provision includes harboring an alien who entered the U. It is also a felony to encourage or induce an alien to come to or reside in the U.
The penalty for felony harboring is a fine and imprisonment for up to five years. The penalty for felony alien smuggling is a fine and up to ten years imprisonment. Where the crime causes serious bodily injury or places the life of any person in jeopardy, the penalty is a fine and up to 20 years imprisonment.
Convictions for aiding, abetting, or conspiracy to commit alien smuggling or harboring, carry the same penalties. A person or entity having knowledge of a violation or potential violation of employer sanctions provisions may submit a signed written complaint to the INS office with jurisdiction over the business or residence of the potential violator, whether an employer, employee, or agent.
The complaint must include the names and addresses of both the complainant and the violator, and detailed factual allegations, including date, time and place of the potential violation, and the specific conduct alleged to be a violation of employer sanctions. Designated INS officers and employees, and all other officers whose duty it is to enforce criminal laws, may make an arrest for violation of smuggling or harboring illegal aliens.
State and local law enforcement officials have the general power to investigate and arrest violators of federal immigration statutes without prior INS knowledge or approval, as long as they are authorized to do so by state law.
The immigration control legislation passed by Congress was intended to encourage states and local agencies to participate in the process of enforcing federal immigration laws. Immigration officers and local law enforcement officers may detain an individual for a brief warrantless interrogation where circumstances create a reasonable suspicion that the individual is illegally present in the U. Specific facts constituting a reasonable suspicion include evasive, nervous or erratic behavior, dress or speech indicating foreign citizenship, and presence in an area known to contain a concentration of illegal aliens.
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