Can employers create their own affidavit or must they use IRS Form W-11?
Employers can use their own affidavit as long as it includes the same information as IRS Form W-11, Hiring Incentives to Restore Employment (HIRE) Act Employee Affidavit, and is signed under penalties of perjury. Must the signed affidavit (e.g., Form W-11) be notarized? No Should employers send signed employee affidavits, such as Form W-11, to the IRS? No, the employer does not file or send signed employee affidavits to the IRS. The employer should retain these affidavits with other payroll and income tax records. Can an employer apply the payroll tax exemption even if an employee fails to sign an employee affidavit, such as Form W-11? No. An employer can only apply the exemption on wages paid to a qualified employee. In order to be a qualified employee, among other requirements, the employee must sign an employee affidavit such as Form W-11. Is there a deadline for the employer to get the signed affidavit from the employee? Yes, the employer must have the signed affidavit by the time
