Which of the following best describes the I-9 form?

The I-9 form is fundamentally a document used to verify an individual's employment eligibility in the United States. It is utilized by employers to confirm that their employees are legally authorized to work in the country. When an employee starts a new job, they must complete the I-9 form, providing necessary documents that prove their identity and employment authorization, such as a U.S. passport or a combination of a driver's license and a Social Security card.

This process is mandated by the Immigration Reform and Control Act of 1986, which imposes penalties on employers who fail to validate the employment eligibility of their hires. Thus, the I-9 form is crucial in maintaining compliance with federal immigration laws and ensuring that the workforce is legally authorized to work.

Other options do not accurately represent the purpose of the I-9 form; it is not related to employee performance assessments, tax reporting, or evaluating employee benefits. Each of these functions serves different administrative purposes and does not involve employment eligibility verification.