New Job, I-9 Within 3 Days, Nonresidents Mark Single on W-4
On your first day at work you fill in two forms, Form I-9 and Form W-4. Section 1 of the I-9 must be done by your first paid day of work, and you must show your documents to the employer within 3 business days after you start: one document from List A, or one each from List B and List C, and you choose which. The W-4 decides how much federal income tax is withheld from your pay; if you are a nonresident alien for tax purposes, follow IRS Notice 1392: check Single or Married filing separately whatever your actual marital status, write “NRA” below Step 4(c), and do not claim exemption from withholding.
If your green card has not arrived or a document is being replaced, there are receipts you can hand in for now, each valid for a different length of time.
The two forms on day one
| Form | Deadline | Who fills it in | Source |
|---|---|---|---|
| I-9 Section 1 | By your first paid day of work | Employee | USCIS M-274 3.0 |
| I-9 Section 2 | Within 3 business days after you start | The employer, after examining your documents | USCIS M-274 4.0 |
| W-4 | The form only says to give it to your employer; no number of days | Employee | IRS |
I-9 Section 1 done by your first workday
Complete Section 1 at the time of hire, no later than the first day you start work for pay (USCIS M-274 3.0).
- SSN field: you can generally fill it in voluntarily or leave it blank; if your employer uses E-Verify, you must fill it in.
- No SSN yet: if you meet all other I-9 requirements, you can start working and add the number once you get it.
- The employer cannot pick: the employer cannot ask you to show a specific document that has your SSN on it.
If your SSN card has not arrived, see what to do when your SSN card has not arrived.
I-9 documents within 3 business days, your choice
Within 3 business days after you start work, the employer must examine your original documents and complete Section 2. If you start on a Monday, it must be done by Thursday (USCIS M-274 4.0).
- How to combine them: one List A document (proves both identity and work authorization), or one List B document (identity) plus one List C document (work authorization). For the full lists, see USCIS acceptable documents.
- You choose: the employer cannot tell you which documents to present, and must accept documents that reasonably appear genuine and relate to you.
- Originals only: copies are not accepted, except certified copies of birth certificates.
- Restricted SSN card: it is not a List C document, so the employer will ask you for a different List A or List C document.
- In person: documents are generally examined in your physical presence; employers that use E-Verify may be able to examine them remotely.
- Nothing within 3 days: the employer may terminate your employment.
Documents not here yet hand in a receipt
If you present an acceptable receipt, the employer must accept it unless the job will last less than 3 business days. Receipts also have to be presented within 3 business days; when the receipt period ends you must show the actual document, and a second receipt is not allowed (USCIS M-274 4.4).
| Receipt | Who can present it | How long it is valid |
|---|---|---|
| Form I-94 with a temporary I-551 (ADIT) stamp and photo | Green card holders | Until the stamp’s expiration date; if there is none, 1 year from admission |
| Receipt showing you applied to replace a lost, stolen or damaged document | All employees | 90 days from the date of hire |
| Departure portion of Form I-94 with a refugee admission stamp or code “RE” | Refugees | 90 days from the date of hire |
If you entered on an immigrant visa, the stamped immigrant visa (MRIV) in your passport is itself a List A document, valid for 1 year from entry, not a receipt; see arrival day in the US check your I-94 and passport stamp. If your green card never arrives, see what to do when your green card has not arrived.
W-4 nonresidents follow Notice 1392
Whether you are a resident or nonresident for tax purposes depends on the green card test and the substantial presence test; if you meet neither, you are generally a nonresident alien (IRS Notice 1392; for details, see IRS Pub. 519). Resident aliens just follow the instructions on the W-4 itself; nonresident aliens follow the extra rules in Notice 1392:
- SSN: Step 1(b) needs an SSN; you cannot enter an ITIN. If you do not have an SSN, the IRS tells you to contact SSA.
- Marital status: in Step 1(c), check Single or Married filing separately, whatever your actual marital status.
- Spouse’s income: fill in Step 2 only if you hold more than one job at the same time; nonresidents cannot file jointly, so do not account for your spouse’s job.
- Write NRA: write “nonresident alien” or “NRA” below Step 4(c).
- No exemption: you cannot claim exemption from withholding, even if you meet both conditions in the W-4 instructions.
- Skip the IRS withholding estimator: Notice 1392 says nonresident aliens should not use the Tax Withholding Estimator.
- More withheld than coworkers: nonresidents cannot claim the standard deduction, so the employer adds an amount from Pub. 15-T before using the wage tables.
- Tax treaties: to claim a treaty exemption from withholding, do not complete a W-4; give your employer Form 8233 instead.
For how to fill in each W-4 field in general, and when to update it after life changes, see the W-4 tax form.
Frequently asked questions
Can I hand in my I-9 documents later?
They are due within 3 business days after you start. If you cannot show the actual document, you can present an acceptable receipt; if you present nothing within 3 days, the employer may terminate your employment.
My employer says they must see my green card. Can they require that?
No. You choose the documents from the lists; the employer cannot specify which.
I don’t have an SSN yet. Can I start working?
Yes. If you meet all other I-9 requirements, you can start and add your SSN to Section 1 once you get it. If your employer uses E-Verify, the SSN field is required.
Can I put an ITIN on my W-4?
No. Notice 1392 says you cannot enter an ITIN in Step 1(b) of the W-4.
Can nonresident aliens use the IRS withholding estimator?
No. Notice 1392 says nonresident aliens should not use the Tax Withholding Estimator.
Check this item before you start
“Confirm your W-4 tax form with HR” is a free item in the My USA Plan checklist : the first 30 items are free, and the full 91 items cost US$9.90 once, not a subscription. If your work permit card is about to expire, see EAD renewals no longer get an automatic extension.
Sources and dates checked
All checked on 2026-10-27. This article is not legal, immigration or tax advice.
- USCIS M-274 3.0 Section 1 (04/02/2025): https://www.uscis.gov/i-9-central/form-i-9-resources/handbook-for-employers-m-274/30-completing-section-1-employee-information-and-attestation
- USCIS M-274 4.0 Section 2 (07/15/2025): https://www.uscis.gov/i-9-central/form-i-9-resources/handbook-for-employers-m-274/40-completing-section-2-employer-review-and-verification
- USCIS M-274 4.4 acceptable receipts (10/09/2024):https://www.uscis.gov/i-9-central/form-i-9-resources/handbook-for-employers-m-274/40-completing-section-2-employer-review-and-verification/44-acceptable-receipts
- USCIS Form I-9 acceptable documents:https://www.uscis.gov/i-9-central/form-i-9-acceptable-documents
- IRS Notice 1392 (Rev. January 2020, listed by the IRS as the current revision):https://www.irs.gov/pub/irs-pdf/n1392.pdf
- IRS Form W-4 (2026): https://www.irs.gov/forms-pubs/about-form-w-4