Jobs Recovery by Ensuring a Legal American Workforce Act of 2011

Jobs Recovery by Ensuring a Legal American Workforce Act of 2011- Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to make the E-Verify Program (Program) permanent and mandatory.

Directs the Government Accountability Office (GAO) to conduct a study of methods to combat Program document fraud.

Authorizes the Secretary of Homeland Security (DHS) to take specified actions to enhance the E-Verify employer monitoring and compliance team within U.S. Citizenship and Immigration Services.

Directs the Commissioner of Social Security (SSA) to: (1) to notify an individual that wages from two or more employers are being reported under the individual's social security account number (SSN), and (2) promulgate regulations to require that information regarding all multiple use notifications that lead to the identification of an unauthorized user of a SSN be shared with the Secretary.

Directs DHS to: (1) report to the state agency that administers unemployment benefits regarding jobs that have potentially been made available by evidence of an employee being dismissed for Program non-confirmation, and (2) display on the Program's Internet home page as "Recovered Jobs" the total number of jobs by month and year reported to the states and a link to the total number of jobs reported to each state by month and year.

Amends the Internal Revenue Code to: (1) penalize specified employers for failure to correct information returns; and (2) prohibit employers from deducting from gross income wages paid to unauthorized aliens, with an exception for an employer participating in the Program.

Directs the Commissioner, the Secretary, and the Secretary of the Treasury to jointly establish a program to share information that may lead to the identification of unauthorized aliens.

Directs the Secretary of the Treasury, upon request from the Commissioner or the Secretary, to disclose: (1) taxpayer identity information of employers who paid wages with respect to which a deduction was not allowed because of illegal payments or because of being paid to unauthorized aliens, and (2) taxpayer identity information of individuals to whom such wages were paid.