Key takeaways
- Every US employer must complete Form I-9 for every employee hired, citizens included.
- Section 1 is due by the employee's first day of work. Section 2 is due within three business days.
- The employee chooses which acceptable documents to present. Asking for specific ones can be illegal discrimination.
- E-Verify employers in good standing can examine documents remotely using the DHS alternative procedure.
- Keep each form for three years after hire or one year after employment ends, whichever is later.
Form I-9, Employment Eligibility Verification, is the federal form employers use to verify the identity and work authorization of every person they hire in the United States. The employee attests to their status and presents documents, and the employer examines those documents and records them on the form.
A fast-growing restaurant group receives a Notice of Inspection from Immigration and Customs Enforcement. It has three business days to produce I-9s for every current employee and for anyone who left within the retention window. The HR manager opens the filing cabinet and finds a mix of old form versions, missing Section 2 signatures, photocopied documents for some employees and not others, and a stack of forms for people who left years ago.
None of the employees were unauthorized to work. The trouble was entirely paperwork, and paperwork violations carry fines per form.
Form I-9 looks like a two-page form. In practice it is one of the most technical compliance tasks in HR. This guide covers how to complete it correctly, how to handle remote hires, and how to audit what you already have.
Who needs a Form I-9
You need a completed Form I-9 for every employee you hire to work in the United States for pay, including US citizens. That includes part-time, seasonal, and temporary employees on your payroll.
You don't complete I-9s for independent contractors, for workers placed by a staffing agency that is their employer, or for people who provide only casual domestic work in a private home on a sporadic basis. If you are unsure whether someone is an employee, read our guide on classifying workers.
Section by section: what goes where
Section 1: employee information and attestation
The employee completes Section 1 no later than their first day of work for pay. They can fill it out any time after accepting the job offer. They attest, under penalty of perjury, whether they are a US citizen, a noncitizen national, a lawful permanent resident, or a noncitizen authorized to work. Providing a Social Security number is voluntary unless you participate in E-Verify.
Section 2: employer review
Within three business days of the employee's first day, you or your authorized representative must physically examine the employee's original, unexpired documents and complete Section 2. If someone is hired for fewer than three business days, complete both sections by the end of the first day.
Supplements
Supplement A is used when a preparer or translator helps the employee with Section 1. Supplement B is used for reverification and for rehiring someone within three years of the original form.
Acceptable documents and the employee's choice
The employee presents either one document from List A, which proves both identity and work authorization, or one document from List B for identity plus one from List C for work authorization.
| List | Proves | Common examples |
|---|---|---|
| A | Identity and work authorization | US passport or passport card, permanent resident card, employment authorization document |
| B | Identity only | Driver's license or state ID card |
| C | Work authorization only | Unrestricted Social Security card, certified birth certificate |
The full list of acceptable documents is on the form instructions. The most important rule: the employee decides which acceptable documents to show you. Asking a lawful permanent resident for their green card specifically, or rejecting a valid document because you would prefer a passport, can violate the anti-discrimination provisions enforced by the Department of Justice's Immigrant and Employee Rights Section.
Documents must be unexpired and appear genuine and relate to the person. Some receipts are acceptable temporarily, for example a receipt for a replacement of a lost, stolen, or damaged document, with the replacement due within 90 days.
Verifying documents for remote employees
Employers enrolled in E-Verify and in good standing can use the alternative procedure authorized by DHS. In short, the employee sends copies of their documents, you examine them, then you hold a live video call where the employee shows the same documents, and you keep copies of them. You check the box on the form indicating the alternative procedure was used. If you use this option for remote hires at a site, you have to apply it consistently.
Employers not in E-Verify must still examine documents physically. For remote hires, you can designate an authorized representative near the employee, such as a notary, a colleague, or a service provider, to examine documents in person and complete Section 2. You remain liable for any mistakes your representative makes, so give them clear instructions.
How E-Verify fits in
E-Verify is a free online system that compares information from the I-9 with government records. It is voluntary for most private employers under federal law, but some states require it for some or all employers, and certain federal contractors must use it.
If you use E-Verify, create a case for each new employee no later than the third business day after they start, and only after the I-9 is complete. You can't use it to prescreen job applicants. When E-Verify returns a mismatch, follow the further action process exactly: notify the employee privately, let them decide whether to take action to resolve it, and don't take adverse action while the case is pending.
Reverification and rehires
Some employees have temporary work authorization, such as an employment authorization document with an expiration date. Before that date, you must reverify their work authorization using Supplement B. Set up reminders at least 90 days ahead.
You don't reverify US citizens, noncitizen nationals, or lawful permanent residents who presented a permanent resident card. And you never reverify List B identity documents.
If you rehire someone within three years of the date their original I-9 was completed, you can use Supplement B instead of a new form, as long as the original remains valid. Many employers simply complete a new form, which is also allowed.
Retention, storage, and copies
Keep each I-9 for three years after the date of hire, or one year after employment ends, whichever is later. For a current employee, that means the form stays on file for as long as they work for you.
Store I-9s separately from personnel files.
You can keep paper forms or use an electronic system that meets federal standards for electronic storage, signatures, and audit trails.
Copying documents is optional unless you use the remote alternative procedure or a policy requires it. But if you copy documents for one employee, do it for everyone, because selective copying can look like discrimination.
Inspections and how to self-audit
ICE inspections begin with a Notice of Inspection, and employers generally get at least three business days to produce their forms. Penalties can apply to technical errors, such as missing signatures, missing dates, or Section 2 completed late, and to knowingly employing unauthorized workers. Penalty amounts are adjusted for inflation each year.
The best defense is a regular internal audit. Review a sample or all of your current forms once a year with these rules in mind:
- Correct mistakes by drawing a line through the error, writing the correct information, and initialing and dating the change. Never backdate.
- If a form is missing, complete a new one now with the current date, and attach a short note explaining why.
- Don't remove or redo forms just to make them look clean. Keep the original with corrections.
- Apply the audit to everyone in the group you selected, not just to some employees, to avoid discrimination concerns.
- Talk to immigration counsel before acting on anything that suggests an employee may not be authorized to work.
The most common I-9 mistakes
- Completing Section 2 late, especially for remote hires.
- Using an outdated version of the form. Always download the current edition from USCIS.
- Accepting expired documents.
- Asking for specific documents instead of letting the employee choose.
- Recording document details for List A and Lists B and C together, which over-documents and can look like discrimination.
- Missing reverification dates.
- Throwing away forms too early, or keeping them too long after the retention period.
Electronic I-9 software prevents most of these by checking fields as they are completed and tracking deadlines. Our I-9 and E-Verify software guide covers what to look for.
Form I-9 compliance checklist
Work through this list with your team. The printable PDF version has space to tick each item off.
- Download the current edition of Form I-9 from USCIS
- Employee completes Section 1 by the first day of work
- Examine original, unexpired documents within three business days
- Let the employee choose which acceptable documents to present
- Record List A, or List B and List C, never both
- Use the DHS alternative procedure only if enrolled in E-Verify and in good standing
- Brief any authorized representative on how to complete Section 2
- Create E-Verify cases by the third business day, if enrolled
- Set reverification reminders 90 days before work authorization expires
- Store I-9s separately from personnel files
- Apply a consistent policy on copying documents
- Calculate purge dates: three years after hire or one year after termination
- Run an internal audit at least once a year
- Correct errors with a line, initials, and date, never by backdating
Where to go from here
Wherever you are in the process, there is a next step that fits.
Compare software categories
Email templates for this topic
Ready-to-edit emails with subject lines, compliance notes, and a free PDF.
- Offer acceptance confirmation email templateConfirm a signed offer, lay out what happens before day one, and stop second thoughts.
- First day instructions email templateExact time, place, parking, what to bring, and who to ask for on day one.
- Form I-9 documents reminder email templateRemind new hires of Form I-9 deadlines and their choice of documents, without overstepping.
- New hire benefits enrollment email templateTell a new employee when their benefits start, how long they have to enroll, and where to get help.
Frequently asked questions
Do US citizens need to fill out Form I-9?
When is Section 2 of Form I-9 due?
Can I verify I-9 documents over video?
How long do I keep I-9 forms?
Can I ask for a specific document like a passport?
Sources
We checked the facts in this guide against these primary sources. Laws and thresholds change, so confirm current rules before you act.
Written by the HRTally Research Team
Our guides are written and reviewed by people with hands-on US HR, payroll, and HR technology experience. Legal and tax facts are checked against primary sources, such as the Department of Labor, IRS, EEOC, and USCIS, and linked at the end of each guide. Vendors never review or pay for our editorial content.