Form I-9

What Is Form I-9? A Complete Employment Verification Guide

Form I-9, officially titled Employment Eligibility Verification, is a United States Citizenship and Immigration Services document used to verify the identity and employment authorization of individuals hired for employment in the United States. Created as a result of the Immigration Reform and Control Act of 1986, this form serves as the primary mechanism for employment verification for all paid employees across the country.

Every U.S. employer must properly complete Form I-9 for each individual they hire for employment in the United States, including both citizens and non-citizens. The form requires participation from both parties—employees must attest to their employment authorization while employers must examine documentation to confirm identity and work eligibility.

The verification process involves several key steps. First, employees must complete and sign Section 1 of Form I-9 no later than their first day of employment, though not before accepting a job offer. Subsequently, employers must complete Section 2 within three business days after the employee’s first day, which involves physically examining documentation that establishes identity and work authorization.

Form I-9 consists of multiple components:

• Section 1: Employee Information and Attestation (completed by employees)
• Section 2: Employer Review and Verification (completed by employers)
• Supplement A: Preparer and/or Translator Certification
• Supplement B: Reverification and Rehires

During the verification process, employers must examine documents provided by employees to determine whether they reasonably appear genuine and relate to the individual. Furthermore, employers are prohibited from asking employees for specific documentation to verify information in Section 1 or specifying which acceptable documentation employees must present for Section 2.

Notably, Form I-9 is required for all employees hired after November 6, 1986, and must be retained as long as the individual works for pay or other compensation. In the Commonwealth of the Northern Mariana Islands (CNMI), a specialized Form I-9 CNMI was required for employees hired between November 28, 2009, and November 27, 2011, after which the standard form has been used.

Since October 2004, legislation has made it possible to complete the I-9 electronically. Additionally, Form I-9 serves as the foundation for E-Verify, an electronic employment eligibility verification system. E-Verify electronically compares information entered from Form I-9 to records available through the Social Security Administration and Department of Homeland Security to confirm employment eligibility.

It’s important to note that the I-9 requirement does not extend to unpaid volunteers or contractors. However, companies may still face liability if they knowingly contract work to entities employing unauthorized workers.

Form I-9 compliance includes strict anti-discrimination provisions. All employees can choose which acceptable documentation to present, and employers cannot specify which documents employees must provide. Treating employees differently based on citizenship, immigration status, or national origin may violate federal law.

Under penalty of perjury, employees must attest that the information they provide, including their citizenship or immigration status, is true and correct. Federal law provides for imprisonment and/or fines for false statements or use of false documents in connection with Form I-9 completion.

Who needs to complete Form I-9?

All employers in the United States must complete Form I-9 for each person hired to perform labor or services in exchange for wages or other remuneration. This requirement applies universally across industries and business sizes—regardless of the employer’s structure or the employee’s citizenship status.

Federal law mandates Form I-9 completion for employees hired after November 6, 1986. For employers in the Commonwealth of the Northern Mariana Islands (CNMI), this requirement extends to employees hired on or after November 28, 2009.

Both parties have specific responsibilities in the verification process. Employees must complete and sign Section 1 of Form I-9 no later than their first day of employment, albeit not before accepting a job offer. Employers or their authorized representatives must then complete and sign Section 2 within three business days after the employee begins work. When employment will last less than three business days, both sections must be fully completed by the first day.

Accordingly, the term “hire” refers specifically to the beginning of employment in exchange for wages or other remuneration. The first day of employment means the first day an employee works in exchange for wages.

Several categories of individuals are exempt from Form I-9 requirements. Employers do not need to complete the form for:

• Individuals hired on or before November 6, 1986 (or November 27, 2009 in the CNMI) who continue in their employment with a reasonable expectation of ongoing employment
• Casual domestic workers providing service in a private home on a sporadic, irregular, or intermittent basis
• Independent contractors or individuals employed by contractors (such as temporary agencies or employee leasing services)
• Individuals not physically working in the United States
• Unpaid volunteers or interns (once an intern begins receiving payment, Form I-9 becomes required)

Essentially, an “employee” for I-9 purposes is defined as someone performing work in exchange for pay or other remuneration. Self-employed individuals generally do not need to complete Form I-9 for themselves unless they are employees of a separate business entity like a corporation or partnership.

Despite exemptions for independent contractors, federal law unquestionably prohibits businesses from contracting with independent contractors when knowing they are not authorized to work in the United States. Moreover, companies using temporary or staffing agencies should understand that those workers are typically employees of the agency rather than the company utilizing their services.

Although Form I-9 verification applies to virtually all paid employees, employers cannot discriminate during the process. The law prohibits treating employees differently based on citizenship, immigration status, or national origin.

For employers participating in E-Verify, additional requirements exist. Primarily, employees must provide their Social Security numbers on Form I-9, which ordinarily would be voluntary under standard Form I-9 practices. When a newly hired employee has applied for but not yet received a Social Security number, the employer should attach an explanation to the form, allow the employee to continue working, and create an E-Verify case once the number becomes available.

Undoubtedly, the responsibility for ensuring proper and timely completion of Form I-9 rests entirely with the employer. Failure to comply with these requirements can result in significant penalties.

How to fill out Form I-9

Completing Form I-9 involves a structured process with specific responsibilities for both employees and employers. The form must be filled out within strict timeframes and requires particular documentation to verify identity and work authorization.

Section 1: Employee information and attestation

Employees must complete and sign Section 1 no later than their first day of employment but not before accepting a job offer. This section requires:

• Full legal name (employees with two last names should enter both names; those with only one name should enter it in the Last Name field and write “Unknown” in the First Name field)
• Current address including street name, number, city, state, and ZIP code
• Date of birth
• Citizenship or immigration status (by checking the appropriate box)
• A-Number/USCIS Number, Form I-94 admission number, or foreign passport number (if applicable)
• Signature and date

Social Security number is optional except for employers participating in E-Verify, where it becomes mandatory. If the employee uses a preparer or translator to complete Section 1, that person must complete a certification block on Supplement A.

Section 2: Employer review and verification

Employers or their authorized representatives must complete Section 2 within three business days after the employee’s first day of work. If employment lasts less than three days, Section 2 must be completed by the first day. This process requires:

• Physically examining original, acceptable, and unexpired documentation presented by the employee
• Determining if documents reasonably appear genuine and relate to the person presenting them
• Recording document information (title, issuing authority, number, expiration date)
• Entering the date employment begins
• Providing employer’s name, address, signature, and the date of verification

Employees may present either one document from List A (showing both identity and employment authorization) or a combination of one document from List B (identity) and one from List C (employment authorization). Employers cannot specify which documents employees must present.

Section 3: Reverification and rehires

Formerly Section 3, this section is now Supplement B and is used for reverification and rehires. Employers must complete this section when:

• An employee’s employment authorization or documentation expires (reverification)
• An employee is rehired within three years of the original Form I-9 completion
• An employee has a legal name change

For reverification, employers must:

• Examine unexpired documents to determine if they appear genuine
• Record document title, number, and expiration date
• Sign and date the supplement

Employers should not reverify U.S. citizens, noncitizen nationals, lawful permanent residents who presented Form I-551, or List B documents. For rehires within three years, employers can either complete a new Form I-9 or Supplement B of the previously completed form.

If using Supplement B for rehires, employers must confirm the original Form I-9 relates to the employee, review work authorization status, and enter the rehire date in the appropriate field. When completing this section for any reason, employers must enter the current date when signing the attestation.

What documents are required for I-9 verification?

Employment verification through Form I-9 requires specific documentation from new hires to establish both their identity and authorization to work in the United States. All documents presented must be unexpired originals, not photocopies.

For verification purposes, employees have the option to present either one document from List A or a combination of one document from List B and one from List C. Employers cannot specify which documents employees must present from these lists.

List A: Identity and work authorization

List A documents simultaneously establish both identity and employment eligibility, eliminating the need for additional documentation. Acceptable List A documents include:

• U.S. Passport or U.S. Passport Card
• Permanent Resident Card or Alien Registration Receipt Card (Form I-551)
• Foreign passport containing a temporary I-551 stamp or temporary I-551 printed notation on a machine-readable immigrant visa
• Employment Authorization Document with photograph (Form I-766)
• Foreign passport with Form I-94/I-94A Arrival-Departure Record containing an endorsement of the individual’s nonimmigrant status and work authorization
• Passport from the Federated States of Micronesia or Republic of the Marshall Islands with Form I-94/I-94A indicating nonimmigrant admission under the Compact of Free Association

Importantly, certain List A documents may qualify as unexpired even past their printed expiration date under specific circumstances, such as Permanent Resident Cards with automatic extensions.

List B: Identity only

When employees choose not to present a List A document, they must provide one document from List B (proving identity) alongside a document from List C. List B documents establish only the identity of the employee and include:

• Driver’s license or ID card issued by a state or U.S. territory with photograph or identifying information
• Federal, state, or local government-issued ID card with photograph or identifying information
• School ID card with photograph
• Voter’s registration card
• U.S. military card or draft record
• Military dependent’s ID card
• U.S. Coast Guard Merchant Mariner Card
• Native American tribal document
• Driver’s license issued by a Canadian government authority

For persons under age 18 unable to present these documents, alternative identity documents include school records, clinic/doctor records, or day-care/nursery school records.

List C: Work authorization only

List C documents verify employment eligibility but not identity. Therefore, they must be presented alongside a List B document. Acceptable List C documents include:

• Unrestricted Social Security Account Number card (without statements like “NOT VALID FOR EMPLOYMENT” or “VALID FOR WORK ONLY WITH INS/DHS AUTHORIZATION”)
• Certification of report of birth issued by the Department of State (Forms DS-1350, FS-545, FS-240)
• Original or certified copy of a birth certificate issued by a state, county, municipal authority, or U.S. territory bearing an official seal
• Native American tribal document
• U.S. Citizen ID Card (Form I-197)
• Identification Card for Use of Resident Citizen in the United States (Form I-179)
• Employment authorization document issued by the Department of Homeland Security

In certain situations, employees may present receipts for replacement of lost, stolen, or damaged documents. These receipts are valid for 90 days, after which the employee must present the actual document. Specific receipts include Form I-94 with I-551 stamp and photograph for permanent residents and Form I-94 with “RE” notation for refugees.

I-9 compliance and recordkeeping rules

Federal law establishes strict recordkeeping requirements for the i-9 form, creating a framework that employers must follow diligently. These rules govern retention periods, inspection procedures, and storage options for employment verification documentation.

How long to retain Form I-9

Federal regulations mandate that employers retain a Form I-9 for each person hired for three yearsafter the date of hire, or one year after the date employment ends, whichever is later. For current employees, employers must keep Form I-9 and any copies of documentation for the entire duration of employment.

Two distinct retention calculations apply based on employment length:

• For employees who worked less than two years: maintain forms for three years after the first day of employment
• For employees who worked more than two years: keep forms for one year after employment termination

Importantly, this requirement applies even if employment ends shortly after hiring. Never dispose of a current employee’s Form I-9 or documentation copies.

Who can inspect the form

The Immigration and Nationality Act specifically authorizes Department of Homeland Security (DHS), Department of Justice’s Immigrant and Employee Rights Section (IER), and Department of Labor (DOL) officials to inspect Form I-9 records. These inspecting officers provide a minimum three-day notice before beginning the inspection.

During inspections, employers must:

• Present requested forms at the location specified by inspecting officers
• Provide only the specific forms and supporting documents requested
• Supply necessary hardware, software, and personnel to access electronic records
• Furnish electronic summary files if requested

First and foremost, refusing or delaying an inspection may constitute non-compliance with statutory requirements. For off-site storage locations, employers must inform officers where records are kept and make inspection arrangements.

Electronic vs paper storage

Employers may retain i-9 forms using paper systems, electronic systems, or a combination of both. With paper storage, forms can be kept on-site or at off-site facilities, provided they remain accessible within three business days of an inspection request.

For electronic storage, the system must include:

• Controls ensuring integrity, accuracy, and reliability
• Safeguards preventing unauthorized creation, addition, alteration, or deletion
• Quality assurance program with periodic checks
• Indexing system for identifying and retrieving records
• Capability to reproduce legible paper copies

In particular, employers implementing electronic storage must maintain documentation of business processes that create, modify, and establish authenticity of forms. A secure records program must ensure only authorized personnel access electronic records, with backup systems protecting against information loss.

After scanning paper forms, employers may destroy the originals once securely stored electronically[61].

Penalties for I-9 non-compliance

Financial penalties constitute the primary consequence for employers failing to comply with I-9 requirements. Both paperwork violations and knowingly hiring unauthorized workers carry significant financial risks.

Fines for paperwork errors

The Department of Homeland Security may impose civil fines for substantive violations and uncorrected technical or procedural failures on Form I-9. These paperwork penalties range from $23,710.91 to $235,337.08 per violation.

In determining fine amounts, authorities consider several factors:

• Size of the business
• Good faith effort by the employer
• Seriousness of the violation
• Whether unauthorized workers were involved
• History of previous violations

The government calculates the violation percentage by dividing the number of substantive violations by the total number of Forms I-9 that should have been presented. This percentage determines the base fine amount, which can then be adjusted up to 25% based on the factors above.

Penalties for knowingly hiring unauthorized workers

Employers face increasingly severe penalties for knowingly employing unauthorized individuals:

• First offense: $58,897.55 to $470,758.54 per violation
• Second offense: $470,758.54 to $1,176,769.77 per violation
• Third offense: $706,179.99 to $2,353,708.29 per violation

Besides monetary fines, companies may face criminal prosecution if they establish a pattern of violations. This can result in imprisonment up to six months for individuals responsible. Furthermore, businesses may be debarred from government contracts or ordered to cease employing unauthorized workers.

Good faith compliance with Form I-9 requirements may establish a defense against charges of knowingly hiring unauthorized workers, provided the employer lacked actual knowledge of unauthorized status.

Key Takeaways

Form I-9 is a critical federal requirement that every U.S. employer must understand to avoid costly penalties and ensure legal compliance when hiring employees.

• All U.S. employers must complete Form I-9 for every paid employee hired after November 6, 1986, regardless of citizenship status or business size.

• Employees complete Section 1 by their first day of work, while employers must verify documents and complete Section 2 within three business days.

• Acceptable documents include List A (identity + work authorization), or one each from List B (identity only) and List C (work authorization only).

• Retain completed I-9 forms for three years after hire date or one year after employment ends, whichever is later.

• Paperwork violations can cost $23,710 to $235,337 per form, while knowingly hiring unauthorized workers carries fines up to $2.35 million per violation.

Proper I-9 compliance protects businesses from severe financial penalties while ensuring a legal workforce. The key is understanding timing requirements, acceptable documentation, and retention rules to maintain full compliance with federal employment verification laws.

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