Form I-9: Employer Guide to Employment Verification

Quick answer: Form I-9, Employment Eligibility Verification, is the USCIS form every US employer must complete for each new employee to confirm identity and authorization to work. The employee completes Section 1 by the first day of work, and the employer examines documents and completes Section 2 within three business days. Employers keep, not file, the form.

Form I-9 is the first compliance form most employers handle, often on the same day as the W-4. It is not a tax form and it never goes to the IRS, but mistakes carry fines per form and can lead to discrimination claims if handled inconsistently. This guide explains what Form I-9 is, which edition to use in 2026, the step-by-step process for employers, acceptable documents, E-Verify, remote verification, retention rules and the mistakes that cause the most trouble.

This is general information, not legal advice. Follow the current USCIS instructions and the M-274 Handbook for Employers.

What Is Form I-9?

Form I-9 is required under the Immigration Reform and Control Act of 1986. Every US employer, regardless of size, must complete it for every person hired for employment in the United States after November 6, 1986, including US citizens. It records that the employee presented acceptable documents proving identity and employment authorization, and that the employer examined them.

U.S. Citizenship and Immigration Services (USCIS) publishes the form and its instructions on the official Form I-9 page, and the Handbook for Employers (M-274) on I-9 Central. The completed form stays in your records. You only show it to the government during an inspection by Immigration and Customs Enforcement, the Department of Labor or the Department of Justice.

Which Form I-9 Edition Should You Use in 2026?

The current edition is dated 01/20/25 and shows an expiration date of 05/31/2027. You can find the edition date in the lower corner of each page.

Edition	Status as of October 2026
01/20/25 (expires 05/31/2027)	Current edition; use for new hires
08/01/23 showing 05/31/2027 expiration	USCIS has continued to accept it; check the USCIS page before relying on it
08/01/23 showing 07/31/2026 expiration	Expired; do not use for new hires
10/21/2019 and older	Do not use

Electronic I-9 systems had until July 31, 2026 to update to the version with the 05/31/2027 expiration date. If your HR or payroll system still generates an older version, update it now. You do not need to redo forms that were completed correctly on an edition that was valid at the time.

How to Complete Form I-9: Employer Steps

1. Make the job offer first. Employees complete Form I-9 only after accepting an offer, never as part of the application, to avoid discrimination concerns.
2. Section 1 (employee): by the end of the first day of employment, the employee enters their name, address, date of birth, citizenship or immigration status, and signs. SSN is optional unless you use E-Verify. If a preparer or translator helps, they complete Supplement A.
3. Review Section 1 for completeness. Do not tell the employee which status to choose.
4. Examine documents. Within three business days of the first day of work, the employee presents original, unexpired documents: one from List A, or one from List B plus one from List C. You examine them in the employee's physical presence, unless you use the remote alternative procedure.
5. Section 2 (employer): record the document titles, issuing authorities, numbers and expiration dates, enter the first day of employment, and sign and date.
6. Run E-Verify, if you use it, within three business days of the start date.
7. Calendar reverification dates for employees with temporary work authorization, using Supplement B.
8. Store the form securely and separately from personnel files.

If the job lasts fewer than three business days, both sections must be completed by the end of the first day. For a full onboarding sequence, including the W-4 and state forms, see hiring your first employee.

Worked example: counting three business days

Sam starts work on Wednesday, November 4, 2026. Section 1 is due by the end of Wednesday. Section 2 is due within three business days after the first day: Thursday (1), Friday (2) and Monday (3), so the employer must complete Section 2 by Monday, November 9. If the employer uses E-Verify, the case must also be created by that Monday.

What Documents Are Acceptable for Form I-9?

List	Proves	Common examples
List A	Identity and work authorization	US passport or passport card, Permanent Resident Card (Form I-551), Employment Authorization Document (Form I-766), certain foreign passports with Form I-94
List B	Identity only	State driver's license or ID card, school ID with photo, voter registration card, US military card
List C	Work authorization only	Unrestricted Social Security card, US birth certificate, certain DHS-issued employment authorization documents

The full lists are on the last page of the form. Acceptable receipts (for example, for a lost document) are valid for a limited time. The employee chooses which documents to present. Asking for a specific document, such as "your green card," is a common and costly mistake.

What Is E-Verify and Do You Need It?

E-Verify is a free online system run by USCIS that compares Form I-9 information with Social Security Administration and Department of Homeland Security records. Key points:

• It is voluntary for most private employers.
• It is required for federal contractors whose contracts include the FAR E-Verify clause.
• Several states require some or all employers to use it; check your state law.
• You must still complete Form I-9 for every hire, and you must use E-Verify for all new hires at a participating site, not selectively.
• If E-Verify returns a mismatch (a tentative nonconfirmation), the employee has the right to contest it, and you cannot take adverse action while the case is pending.
• E-Verify employers in good standing can use the DHS alternative procedure to examine documents remotely by live video.

How to Complete Form I-9 for Remote Employees

Hiring someone who lives far from your office does not remove the requirement to examine documents within three business days. You have two main options:

• Authorized representative: you can designate any person, such as a notary, a friend of the employee or an HR service, to physically examine the documents and complete Section 2 on your behalf. You remain liable for their mistakes, so give clear instructions and check the completed form.
• DHS alternative procedure: if you are enrolled in E-Verify and in good standing, you can examine documents remotely. The employee sends copies of the front and back of each document, you hold a live video call where the employee presents the same documents, you check the alternative procedure box in Section 2, and you keep clear copies.

Whichever method you choose, apply it consistently. You may use the alternative procedure only for remote hires and still examine documents in person for onsite hires, but you cannot pick a method based on citizenship, national origin or similar characteristics.

How to Fix Mistakes on a Form I-9

Errors are common, and regular self-audits are one of the best ways to reduce risk. When you find a mistake:

1. Section 1 errors: have the employee correct their own information. Draw a line through the wrong entry, write the correct information, and have the employee initial and date the change.
2. Section 2 errors: the employer draws a line through the incorrect information, enters the correct information, and initials and dates the correction.
3. Several errors on one form: you can complete the affected section again on a new form and attach it to the original, with a short signed and dated note explaining what happened.
4. Missing forms: complete a new form as soon as you discover the problem, using the current date. Never backdate it, and attach a note explaining why it was completed late.
5. Never use correction fluid or erase entries, which looks like concealment.

Many small employers audit I-9s once a year, alongside year-end payroll and W-2 preparation. Pick a sample, compare each form with the instructions, and record what you corrected.

How Long Must You Keep I-9 Forms?

Keep each Form I-9 for as long as the person works for you. After employment ends, keep it until the later of: three years after the date of hire, or one year after the date employment ended.

Employee	Hire date	End date	3 years after hire	1 year after end	Destroy after
A	Mar 1, 2024	Jun 30, 2025	Mar 1, 2027	Jun 30, 2026	Mar 1, 2027
B	Jan 10, 2019	Oct 15, 2026	Jan 10, 2022	Oct 15, 2027	Oct 15, 2027

Set up a simple purge process so you do not keep expired I-9s indefinitely, which increases exposure in an inspection. Different retention periods apply to payroll and tax records; see how long to keep invoices and business records.

What Are the Penalties for I-9 Violations?

Penalties fall into three main groups, and the dollar ranges are adjusted for inflation each year:

• Paperwork violations: missing forms, missing signatures, late completion or failure to reverify. Fines are charged per form.
• Knowingly hiring or continuing to employ unauthorized workers: higher fines per worker that increase for repeat offenses, plus possible criminal penalties for patterns of violations.
• Unfair documentary practices and discrimination: enforced by the Department of Justice's Immigrant and Employee Rights Section, with civil penalties and back pay.

ICE gives employers at least three business days to produce I-9s after a Notice of Inspection. A self-audit, correcting errors with a dated note rather than backdating, reduces risk. Never backdate a form.

Form I-9 vs W-4 vs W-9: Which Form Is Which?

New employers often mix up the three onboarding forms because they arrive at the same time. They serve different purposes and go to different places.

Form	Purpose	Who completes it	Sent to the government?
Form I-9	Verifies identity and work authorization	Every new employee and the employer	No, kept on file for inspection
Form W-4	Tells the employer how much federal income tax to withhold	Every new employee	No, kept in payroll records
Form W-9	Gives a contractor's taxpayer ID for 1099 reporting	Independent contractors and vendors	No, kept on file; used to prepare 1099s

Employees complete an I-9 and a W-4. Contractors complete a W-9 and send you invoices instead of timesheets. If you pay contractors, ask them for a clear invoice for every payment; they can make one in our free invoice generator, and you will have the records you need for year-end 1099 filing.

Common Form I-9 Mistakes

• Missing the three-business-day deadline for Section 2.
• Requesting specific documents or more documents than needed.
• Completing I-9s before a job offer is accepted.
• Not recording the first day of employment or document expiration dates.
• Reverifying US citizens or permanent residents when their documents expire. Do not reverify List B documents or permanent resident cards.
• Storing I-9s in personnel files.
• Using an outdated edition after its expiration date.
• Skipping I-9s for family members, part-timers or short-term staff. Every employee needs one.

Form I-9 Checklist for New Hires

• Offer accepted and start date confirmed
• Current edition (01/20/25) ready
• Section 1 completed by the end of day one
• Documents examined and Section 2 completed within three business days
• E-Verify case created, if applicable
• Reverification date calendared, if applicable
• Form stored separately and retention date recorded
• W-4 and state forms collected; payroll set up for Form 941 deposits and year-end W-2s

Hiring an employee also changes your tax obligations. Our guides to employer payroll taxes and doing payroll yourself cover the next steps. If you are weighing an employee against a contractor, read W-2 vs 1099 first.

Form I-9 is a simple form with strict timing and consistency rules: same process for every hire, current edition, three business days, and secure retention. While your HR paperwork grows, keep billing simple with our free invoice generator. It requires no sign-up and creates a professional PDF in your browser that you can download and send to clients.