Form I-9: What It Means for Employers

What it means in practice

Form I-9 is the federal employment eligibility verification form. Section 274A of the Immigration and Nationality Act makes it unlawful to hire a person without complying with the verification requirements (8 U.S.C. 1324a(a)(1)(B)). The statute has the employer attest, under penalty of perjury and on the designated form, that it examined the documents the individual presented, and has the individual attest that he or she is a citizen or national of the United States, a lawful permanent resident, or an alien authorized to work (8 U.S.C. 1324a(b)(1) and (b)(2)). USCIS describes the form this way: it "will help you verify your employee's identity and employment authorization." The form is one step of onboarding and is separate from tax forms such as the Form W-4.

Who must complete it. The USCIS Handbook for Employers (M-274) says you must complete Form I-9 each time you hire any person to perform labor or services in the United States, and that remuneration means anything of value given in exchange for labor or services, including food and lodging. Under the regulations, "hire" means the actual commencement of employment of an employee for wages or other remuneration (8 CFR 274a.1(c)). The handbook lists who does not need a Form I-9: independent contractors, workers employed by a contractor that provides contract services to you, domestic workers doing casual work in a private home on a sporadic, irregular or intermittent basis, workers not physically working in the United States, and certain long-continuing employees hired on or before November 6, 1986. The regulations say whether someone is an independent contractor is decided case by case, whatever the person calls themselves (8 CFR 274a.1(j)). See independent contractor for how that classification is framed.

Section 1: the employee's part. The employee completes Section 1 and signs it. The regulation says this happens "at the time of hire," and the handbook says employees complete it by the first day they start work for pay or other remuneration. You may not ask someone who has not accepted a job offer to complete Section 1. The Social Security number field is optional unless you are enrolled in E-Verify, in which case employees must provide it. You may not ask employees for documents to verify what they wrote in Section 1. If an employee needs help or a translation, a preparer or translator may assist, must complete the Supplement A certification, and the employee must still sign or mark the form (8 CFR 274a.2(b)(1)(i)(A); M-274 Section 3). You review Section 1 for completeness before finishing Section 2.

Section 2: the employer's part. Within three business days of the hire, you or your authorized representative must physically examine the documents the employee presents, decide whether they reasonably appear to be genuine and to relate to the employee, and complete and sign Section 2 (8 CFR 274a.2(b)(1)(ii)). The handbook gives this counting example: if the employee starts on a Monday, Section 2 is due by Thursday of that week. For a job lasting fewer than three business days, Section 2 must be completed at the time of hire, and a receipt cannot be accepted in place of a document (8 CFR 274a.2(b)(1)(iii)). Employees cannot act as authorized representatives for their own forms (M-274 Section 2).

The Lists of Acceptable Documents. The employee chooses what to present. Either one original document that proves both identity and work authorization (a List A document such as a U.S. passport or a Permanent Resident Card), or one identity document (List B, such as a driver's license or ID card issued by a state with a photograph) plus one work-authorization document (List C, such as a Social Security card that does not carry a work restriction or a certified birth certificate) (8 CFR 274a.2(b)(1)(v)). Only unexpired documents are acceptable, and the document number and any expiration date are recorded on the form. The handbook says you cannot specify which documents an employee will present, and if the employee gives acceptable List A documentation you do not ask for List B or C. The statute adds that you meet your obligation if the document "reasonably appears on its face to be genuine" (8 U.S.C. 1324a(b)(1)(A)). The regulations also say knowledge of unauthorized status may not be inferred from a foreign appearance or accent, and they do not permit requesting more or different documents than required (8 CFR 274a.1(l)(2)).

Receipts and special cases. If an employee cannot provide a required document in time because it was lost, stolen or damaged, you must accept a receipt for the replacement application, provided you have no knowledge that the person is not authorized to work; the employee must then present the replacement within 90 days of the hire (8 CFR 274a.2(b)(1)(vi)). Minors under 18 who cannot produce a listed identity document may have a parent or guardian complete Section 1 and write "minor under age 18" in the signature space, with the employer making a matching notation in Section 2 (8 CFR 274a.2(b)(1)(v)(B)(3)).

Physical examination and the remote option. The default is in-person examination: the handbook says the documents are examined in the employee's physical presence. The regulation allows the Secretary of Homeland Security to authorize alternative procedures (8 CFR 274a.2(b)(1)(ix)). USCIS currently offers one for employers that participate in E-Verify in good standing. It requires examining copies of the documents, holding a live video interaction in which the employee shows the same documents, retaining clear copies, and checking the alternative-procedure box on the form. An employer that offers it at a site must do so consistently for all employees at that site, and not for a discriminatory purpose (USCIS, Remote Examination of Documents, last updated 09/26/2025).

Copies of documents. Copying is optional under the statute and the regulation, but if you copy, the handbook says to do it consistently for all new hires and reverified employees, because copying only some people can violate the anti-discrimination provisions. Copies are kept with the form or with employee records and must be producible at inspection, and copying does not replace completing Section 2 (8 CFR 274a.2(b)(3)). E-Verify employers must keep copies of certain documents, such as a U.S. passport or Permanent Resident Card, when the employee chooses to present them (M-274 Section 4.1).

Reverification and rehires. If an employee's work authorization expires, you must reverify no later than the date it expires, using Supplement B or the reverification block in the form, or the person may no longer be employed (8 CFR 274a.2(b)(1)(vii); M-274 Section 6.1). The handbook says reverification is never required for U.S. citizens or noncitizen nationals, and not when a U.S. passport, passport card, Permanent Resident Card or List B document expires. The employee picks the new document, and a restricted Social Security card must be rejected. When you rehire someone within three years of the original Form I-9, you may review the earlier form and update it with the rehire date if the person is still eligible (8 CFR 274a.2(c)(1)).

Correcting mistakes. The handbook says only the employee (or preparer/translator) corrects Section 1 and only the employer corrects Section 2: draw a line through the error, enter the correct information, initial and date it, and attach a written explanation. Do not back-date a blank date; enter the current date. Do not conceal changes with correction fluid or erasing, because that can increase liability. Substantial errors, such as entire sections left blank, may call for a new form (M-274 Section 9). For electronic forms the audit trail should show all corrections.

Keeping the form. Retain a paper, electronic, microfilm or microfiche version for three years after the date of hire or one year after employment ends, whichever is later (8 U.S.C. 1324a(b)(3); 8 CFR 274a.2(b)(2)). Two illustrations of the rule: an employee hired March 1, 2026 who leaves September 1, 2027 gives March 1, 2029 (three years after hire) versus September 1, 2028 (one year after leaving), so the form is kept to March 1, 2029; an employee hired March 1, 2026 who leaves March 1, 2031 gives March 1, 2029 versus March 1, 2032, so it is kept to March 1, 2032. Keep forms for current employees and never mail them to USCIS or ICE. Retain only the pages on which you and the employee wrote, plus any copies of documents (M-274 Section 10).

Inspections and electronic systems. Officers of an authorized agency must give at least three business days notice before inspecting Forms I-9, and no subpoena or warrant is required (8 CFR 274a.2(b)(2)(ii)). Electronic completion and storage are allowed if the system meets the regulation's standards for legibility, indexing, documentation, security and signatures (8 CFR 274a.2(e) through (i)).

What is at stake. Civil penalties for failing to comply with the verification requirements are set by regulation: the eCFR as of October 2026 lists $288 to $2,861 per individual for violations after November 2, 2015, and factors include the size of the business, good faith, seriousness, whether the individual was an unauthorized alien, and history of violations (8 CFR 274a.10(b)(2)). As our own illustration, five deficient forms would put the range at $1,440 to $14,305 (5 x $288 and 5 x $2,861). Knowingly hiring an unauthorized alien carries a higher schedule: for a first offense after November 2, 2015, $716 to $5,724 for each unauthorized alien, rising to $5,724 to $14,308 for a second offense and $8,586 to $28,619 for a third or subsequent one (8 CFR 274a.10(b)(1)). A pattern or practice can bring criminal fines of up to $3,000 per unauthorized alien and up to six months imprisonment (8 CFR 274a.10(a)). These amounts are inflation-adjusted, and the USCIS penalties page points to a separate notice for current amounts, so check the current figures.

Good faith. The statute treats a technical or procedural failure as compliance if there was a good faith attempt to comply, unless the agency explained the failure and gave at least 10 business days to correct it and it was not corrected, or the employer has a pattern or practice of violations (8 U.S.C. 1324a(b)(6)). An employer that complied in good faith with the verification requirements has an affirmative defense to a charge of knowingly hiring an unauthorized alien (8 U.S.C. 1324a(a)(3)).

Where states differ. Form I-9 is federal and applies in every state. E-Verify, which confirms information from the form, is voluntary outside required cases; E-Verify states that certain federal contractors and some states require it, and that over 20 states require it for certain employers (E-Verify, Fact vs. Fiction). If you participate, you must use it for every new hire at that worksite. Because those state laws vary, check your state agency or business licensing authority.

Questions employers ask. Can we have candidates complete it before an offer? No; the handbook says you may not ask someone who has not accepted a job offer to complete Section 1. Can we require a specific document? No (M-274 Section 4). Do contractors need one? Independent contractors do not, but misclassifying an employee does not remove the duty (8 CFR 274a.1(j)). Is it filed with the government? No; USCIS says do not file it. Do we need one when a worker returns from leave? Generally not if the person is continuing in employment (8 CFR 274a.2(b)(1)(viii)). Confirm specifics with USCIS or a qualified professional. After an employee leaves, see offboarding for retention timing.

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