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In this tutorial, Priyanka Prakash from Fundera explains how to complete Form I-9: Employment Eligibility Verification, necessary for all paid employees in the U.S. The form can be downloaded from USCIS.gov and requires input from both employers and employees. Employees must fill out Section 1 on their first day of work, and employers should provide the form along with instructions. Priyanka demonstrates filling out Section 1 with personal details, emphasizing that entering a social security number is optional unless the employer uses E-Verify, in which case providing a social security number becomes necessary.