In 1986, Congress reformed U S immigration laws These reforms, the result of a bipartisan effort, preserved the tradition of legal immigration while seeking to close the door to illegal entry The employer sanctions provisions, found in section 274A of the Immigration and Nationality Act (INA), were added by the Immigration Reform and Control Act of 1986 (IRCA) These pro- visions further changed with the passage of the Immigration Act of 1990 and the Illegal Immigration Reform and Immigrant Responsibility Act (IIRIRA) of 1996 Employment is often the magnet that attracts individuals to reside in the United States illegally The purpose of the employer sanctions law is to remove this magnet by requiring employers to hire only individuals who may legally work here: US citizens, noncitizen nationals, lawful permanent residents, and aliens authorized to work To comply with the law, employers must verify the identity and employment authorization of each person they hire, complete and retain a Form I-9, Employment Eligibility Verification, for each employee, and refrain from discriminating against individuals on the basis of national origin or citizenship (See Part Four for more information on unlawful discrimination ) Form I-9 helps employers to verify individuals who are authorized to work in the United States You, as an employer, must complete a Form I-9 for every new employee you hire after November 6, 1986 This Handbook provides guidance on how to properly complete Form I-9 and answers frequently asked questions about the law as it relates to Form I-9.