Certified Public Accountants
Richard B. Dawson, CPA 15 Casco Street
David E. Smith, CPA Portland, Maine 04101-2902
Eric A. Purvis, CPA/ABV, MST, CVA Tel (207) 874-0355
Joel H. Bassett, CPA/PFS, CMA, CIA Fax (207) 874-0865
Kirk J. Purvis, CPA, CFE www.dspbcpa.com
William H. Souter, CPA, MST
Craig M. Pike, CPA
Adam P. Johnson, CPA
Patricia S. Hodgdon, CPA
Jeremy S. Handlon, CPA
Kevin M. Brunelle, CPA, CVA
Michael P. Kelly, CPA
Karla J. Brannen, CPA
December 13, 2011
Dear Clients and Other Friends:
In light of the heightened awareness towards employment of illegal aliens, this is a reminder to keep accurate and current payroll files. We recently heard from a client about a homeland security examination of I-9 forms. By law, it is required that all employees, including owners and household employees, hired after November 6, 1986, complete a Form I-9, regardless of citizenship. Click here for Form I-9 and instructions.
Upon completion, the employer is required to retain the document for three years after the date of hire, or one year after employment ends, whichever is later. Failure to comply with this requirement can result in a fine of up to $1,100 for each missing form.
We encourage you to check your personnel files for compliance with these requirements. If you find you are not in compliance, please visit www.uscis.gov for additional information.
IRS Circular 230 requires us to inform you that any statements contained herein are not intended or written to be used, and cannot be used, by you or any other taxpayer, for the purpose of avoiding any penalties that may be imposed by federal tax law.
Very truly yours,