Effective Jan. 17 of this year, employers must file H2-A applications with the federal Employment and Training Administration, not with state agencies, as was previously the case. Hiring companies will also have to look for domestic workers for a longer period before they can apply for H2-As. The feds are also ramping up enforcement of the rules with audits, increased fines and other tools.

H2-B (temp non-agricultural) workers

Since Jan. 18, these applications must be submitted to the DOL and prevailing wage determinations will be handled by the feds. Previously, both tasks were done by state agencies. Employers will also need to have two job ads as part of their recruitment efforts — at least one of which must appear on a Sunday. The feds have increased enforcement options, including targeted and random audits, adverse rulings, fines, back wage awards, and more.

You can read all the details on the new rules by downloading these for H2-A workers and H-2B workers.

1. Form 8027 (Employer’s Annual Information Return of Tip Income and Allocated Tips) — New fields will be added, and additional validation checks will be performed. 
2. Form 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding) — The record layout is being expanded to 820 positions, and there are a number of changes to the payee “Q” record. 

For both forms, as of Dec. 1, the only way to file is via IRS’ FIRE system. Test files can be sent from Nov. 1 through Feb. 15. (Check here for info on e-filing related forms.) 

For more information on filing Form 8027, check out IRS’ Publication 1239; for details on filing Form 1042-S, see Publication 1187.