I-9 Basics

What is Form I-9? What is the purpose? 

Form I-9, officially known as the Employment Eligibility Verification form, is a document required by the United States Citizenship and Immigration Services (USCIS). Its primary purpose is to verify the identity and employment authorization of individuals hired for employment in the United States. 

The process of completing Form I-9 ensures that the person being hired is who they claim to be and confirms that the individual is legally permitted to work in the U.S. 

Employers must complete Form I-9 for each employee hired after November 6, 1986. The form requires employees to present acceptable documents that prove their identity and employment authorization. Employers must examine these documents and record the information on Form I-9.

Is completing an I-9 mandated by federal law? 

Yes. The requirement comes from the Immigration Reform and Control Act (IRCA) of 1986, and it's enforced by the Department of Homeland Security (DHS). 

 What is Form I-9 used for? 

It’s used to confirm an individual’s identity and work authorization in the United States. It’s a critical compliance document under federal immigration law. 

How to fill out Form I-9? 

The form has three sections: 

1. Section 1
   Completed by the employee on or before their first day of work. The employee provides their personal information, including name, address, date of birth, and Social Security number (if applicable). They must also attest to their employment authorization status by selecting the appropriate box and signing the form. 
2. Section 2:
   Completed by the employer or an authorized representative within three business days after the employee’s first day of employment, including review of the employee’s original documents. The employer or authorized representative reviews the employee’s documents presented to verify their identity and employment authorization. The employer must record the document title, issuing authority, document number, and expiration date (if applicable) on the form. This can be done in-person or via remote verification. After verifying the documents, the employer or authorized representative must complete the certification section, including their name, title, and the date of employment.
   
   
3. Supplement A:
   This supplement must be completed by any preparer and/or translator who assists an employee in completing Section 1 of Form I-9.
   1. The preparer and/or translator must enter the employee's name in the spaces provided above. Each preparer or translator must complete, sign, and date a separate certification area.
   2. Employers must retain completed supplement sheets with the employee's completed Form I-9.  
      
      
4. Supplement B
   (formerly Section 3): Used for reverification or rehire.
   1. Reverification: Use Supplement B when an employee's employment authorization and/or related documentation has expired.
   2. Rehire: Use Supplement B if an employee is rehired within three years of the date that the Form I-9 was originally completed.  
      

Who fills out each section of Form I-9? 

• Section 1: Employee 

• Section 2: Employer or Authorized Representative 

• Supplement A: Employee’s Preparer and/or Translator 

• Supplement B: Employer or Authorized Representative (for reverifications or rehires) 
  

Are I-9s paper or digital? 

Both options are allowed. Employers may complete, sign, and store I-9s on paper or electronically, but must adhere to federal retention and security standards dictated by the USCIS. 

Are there certain timelines each section of the I-9 needs to be completed by? 

Yes, requirements are as follows: 

• Section 1: After a job offer has been accepted and must be completed on or before the employee’s first day of work 

• Section 2: By the employer or authorized representative within 3 business days after the employee's first day of employment 

• Supplement B: As needed, typically before the expiration of work authorization forms 

As an employer, do I have all workers complete a Form I-9, or just employees who are on our payroll (as a W-2 employee)? 

Only W-2 employees (not independent contractors, volunteers, or other contingent workers) are required to complete Form I-9. If an employee is employed by a staffing agency and on their payroll, the staffing agency is responsible for their Form I-9. 

How do I complete remote document verification for remote employees? 

You can designate an Authorized Representative (e.g., notary, HR rep, third-party vendor) to complete Section 2 in person. New federal rules now also allow certain employers to use alternative procedures (e.g., virtual verification) if enrolled in E-Verify and in good standing.  

How to file Form I-9 documents? 

You don’t file Form I-9s with the federal government. Instead, you must retain them and present them upon request during an audit or inspection. 

Where do I retain Form I-9s? 

Form I-9s must be retained onsite or at an offsite storage location, as long as they can be made available within 3 business days in the event of an inspection by DHS, ICE, or another authorized agency. 

You can store them in: 

• Paper format in a secure file cabinet (separate from personnel files)
  
  OR 
• Electronic format, provided the system meets DHS requirements for access, security, backup, and audit trails 

Many employers choose to maintain a dedicated I-9 file (or set of files) separate from general employee records for easier management and compliance. 

How long do I have to keep Form I-9s on file for current and terminated employees? 

You should have a Form I-9 on file for all current employees. For terminated employees no longer with your company, you must retain the form for 3 years after the date of hire or 1 year after the date of termination, whichever is later. 

What are the penalties for non-compliance with Form I-9 requirements? 

Penalties include civil fines, criminal penalties for knowingly hiring unauthorized workers, and even debarment from federal contracts. Fines can range from hundreds to tens of thousands of dollars per violation. 

I-9 Required Documents

What are I-9 “required documents”? 

Documents employees provide to verify identity and work authorization are categorized into List A, B, and C. The Form I-9 instructions list what falls under each category.  

• List A: Documents that establish both identity and employment authorization
• List B: Documents that establish identity
• List C: Documents that establish employment authorization 

An employee is required to submit either one document from List A or one document from List B AND one document from List C. This is part of the federal law and is non-negotiable.  Employers may not accept documents for List A, List B and List C as this would be considered over documentation. 

Can I advise my employee on what document to present? 

No. Employers must not specify which documents to present. Employees may choose any valid combination from the lists. 

form I-9 audit

What is an Form I-9 audit? 

A Form I-9 audit is a comprehensive review by the Immigration Customs and Enforcement Agency (ICE), part of DHS, to ensure your organization’s Form I-9 documents are completed accurately and retained properly. Employers may receive what’s called a Notice of Inspection (NOI) by ICE with details about when the audit will take place as well as the audit parameters for what the employer will have to produce and provide to ICE. Employers typically have 3 business days after they receive a NOI to gather all required documents. 

What can trigger an I-9 audit? 

Things such as complaints, random ICE audits, previous I-9 audits, discrepancies in E-Verify, or being a government contractor can all trigger an I-9 audit by ICE. 

Reverify Form I-9s 

When do you have to re-verify Form I-9s? 

Reverification is required when an employee's employment authorization or documentation of employment authorization expires. Employers must reverify by the earlier of the expiration dates provided in Section 1 (employment authorization) or Section 2 (document expiration) of Form I-9.  

Reverification is NOT required for U.S. citizens, noncitizen nationals, and lawful permanent residents who presented unexpired Form I-551 (Permanent Resident Card). Additionally, List B documents do not need to be reverified. 

What is the process for Form I-9 reverification? 

An employer must complete Supplement B (formerly Section 3) of the Form I-9 before the expiration of the work authorization. The employee must present a new, valid document showing continued authorization prior to the expiration of their work authorization.

e-verify 

 What is E-Verify? 

E-Verify is a federal, electronic system that compares information from Form I-9 to DHS and Social Security Administration (SSA) records to confirm employment eligibility. Participation may be voluntary or required depending on state law or federal contracts.  States requiring E-Verify for all or most employers include Alabama, Arizona, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee and Utah. Read more on the difference between Form I-9 and E-Verify. E-Verify is required when an employer or authorized representative uses the alternative procedure (i.e., remote verification) to complete Section 2 of Form I-9. 

General Information 

Does USCIS provide any employer resources for completing an I-9? 

Yes, the USCIS has a comprehensive Form I-9 handbook for employers, titled “Handbook for Employers M274”, which is on their website and can be found here. 

glossary 

Authorized Representative:
Person designated by the employer to complete Section 2 and/or Supplement B for Form I-9 on their behalf. 

DHS (Department of Homeland Security):
Government agency responsible for overseeing USCIS, ICE, and Form I-9 enforcement. 

Digital I-9: Electronically completed and stored Form I-9, subject to specific rules. 

E-Verify:
Online tool used to confirm employment authorization by cross-referencing Form I-9 data with data in DHS / SSA databases. 

Form I-9:
The federal form used to verify an employee's identity and work eligibility. 

Handbook for employers M-274:
A comprehensive Form I-9 handbook for employers created by USCIS available on the USCIS website.  

I-9 Audit Trail:
A record of Form I-9 creation, changes, and access, required for digital forms. 

ICE (Immigration and Customs Enforcement):
Government agency responsible for conducting I-9 inspections and audits. 

Immigration Reform and Control Act of 1986 (IRCA):
The federal law requiring Form I-9 compliance. 

List A Documents:
Documents that prove both identity and work eligibility. 

List B Documents:
Documents that prove identity only. 

List C Documents:
Documents that prove work authorization only. 

Notice of Inspection (NOI):
Notification provided by ICE indicating that your business has been selected for a federal audit of your Form I-9 documents and processes. 

Reverification:
The process of updating Supplement B when an employee’s employment authorization and/or documentation expires. 

Retention Requirements:
You must have Form I-9 on file for all current employees. Form I-9s must be stored for 3 years after hire or 1 year after termination, whichever is later, for terminated employees. 

Section 1:
Completed by the employee on or before their first day of work. 

Section 2:
Completed by the employer within three business days of a new employee’s hire. 

Tentative Non-confirmation (TNC):
A mismatch between the information your employee provided on their Form I-9 and government records in E-Verify. 

USCIS (U.S. Citizenship and Immigration Services):
Government agency responsible for maintaining the Form I-9 and E-Verify system.