Hiring Your First Employee: The Federal Forms and Deadlines (I-9, W-4, New-Hire Report)
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How we wrote this: A summary of the IRS "Hiring employees" page, USCIS Form I-9 guidance and the Administration for Children and Families (ACF) page on new-hire reporting (all linked below), checked October 29, 2026. State rules for payroll taxes, unemployment insurance and workers' compensation vary and aren't covered here. This is general information, not legal or tax advice.
Correction (October 29, 2026): Added the February 16, 2027 renewal date for employees claiming exemption from withholding, from the 2026 Form W-4.
Going from "just me" to "me plus one" adds paperwork, and most of it has a deadline measured in days. Here is the federal checklist in the order you'll meet it.
Before the first paycheck: get an EIN
You'll need an Employer Identification Number (EIN) for payroll tax filings. If you don't have one, our guide on how to get an EIN walks through the free IRS application. Also make sure the person is really an employee and not a contractor; our W-9 and 1099-NEC guide covers the contractor side.
Form I-9: identity and work authorization
USCIS says all U.S. employers must properly complete Form I-9 "for every individual they hire for employment in the United States," citizens and noncitizens alike. Both the employee and the employer fill in parts of it.
The timing, from USCIS's I-9 Central pages:
| Section | Who | Deadline |
|---|---|---|
| Section 1 | Employee | No later than the first day of employment (first day of work for pay). It can be done earlier, once the job offer is accepted. |
| Section 2 | Employer | Within 3 business days of the first day of work for pay |
For Section 2, the employee shows you acceptable documents, and you examine them to decide whether they reasonably appear genuine and relate to the person. You record the document details on the form.
Three rules people miss:
- Don't send Form I-9 to USCIS or ICE. You keep it.
- Keep it for 3 years after the hire date or 1 year after employment ends, whichever is later, and make it available if authorized officials from DHS, the Department of Labor or the Department of Justice ask to inspect it.
- Use the current edition. The USCIS page lists the current edition date and which earlier editions are still valid.
Form W-4: federal income tax withholding
The IRS Hiring employees page says to ask each new employee for a signed Form W-4 when they start, and to make it effective with the first wage payment. Key points from that page:
- No W-4? Withhold as if the employee is single.
- Claiming exempt has to be renewed with a new W-4 by February 15 of each following year. The 2026 Form W-4 itself gives the date for the next renewal as February 16, 2027.
- A replacement W-4 must be put into effect no later than the start of the first payroll period ending on or after the 30th day after you receive it.
Employees who want to check their withholding can use the IRS Tax Withholding Estimator.
Name and Social Security number
The same IRS page says you must get each employee's name and SSN and enter them on Form W-2. It also warns: don't accept an ITIN in place of an SSN for employment. An ITIN is a 9-digit number that starts with "9" and is only for people who aren't eligible for U.S. employment.
New-hire report to your state: within 20 days
Federal law requires employers to report basic information on new and rehired employees within 20 days of hire to the state where the employee works, according to the federal Administration for Children and Families (ACF). Some states require it sooner, and some ask for more data. The state forwards the information to the National Directory of New Hires, which is used for child support enforcement.
The ACF page links to each state's new-hire reporting website. Reporting methods vary by state (online, mail, fax and others), so check the options your state offers.
A first-hire checklist
- EIN in hand and payroll method chosen
- Employee completes I-9 Section 1 by day one
- You complete I-9 Section 2 within 3 business days
- Signed W-4 on file before the first payroll
- Name and SSN collected exactly as on the Social Security card
- New-hire report sent to the state within 20 days (or sooner if your state requires it)
- Check your state's rules for unemployment insurance, withholding and workers' compensation
- Set up a filing system: I-9s kept separately are easier to produce for an inspection
Our guide on how long to keep business records covers payroll record retention, and the 2026 W-2 changes for tips and overtime matter if your new hire earns either.