The Netchex Definitive Guide to Form I-9 for Employers (2026)

Employers are required to complete Form I-9 to verify the identity and work authorization of each employee hired in the United States. This requirement applies to nearly all employers and is part of federal immigration compliance under the Immigration Reform and Control Act. The employer must review documentation presented by the employee and complete the employer section of the form within the required timeframe. Maintaining accurate I-9 records demonstrates a good-faith effort to comply with employment eligibility verification requirements and reduces exposure during government audits.

References 

Source: USCIS Handbook for Employers M-274 

Source: 8 CFR Section 274a.2 

Employers must complete Section 2 (now the employer review and attestation section on the revised form) no later than the third business day after the employee’s first day of work for pay. For employees hired for three business days or fewer, the form must be completed no later than the first day of work. Establishing a consistent onboarding process that prompts I-9 completion on or before the employee’s start date helps employers avoid the most common timing violations.

References 

Source: USCIS Handbook for Employers M-274 

Source: 8 CFR Section 274a.2 

The three-day rule requires the employer to physically examine original documents presented by the employee and complete the employer section of Form I-9 within three business days of the employee’s first day of work for pay. If an employee is unable to present documents within three days due to a document receipt, the employer may accept a receipt for a replacement document and must record the receipt information. The actual document must be presented when available.

References 

Source: USCIS I-9 Central 

Source: USCIS Handbook for Employers M-274 

Employees may present documents from List A (which establish both identity and work authorization), or one document from List B (identity) and one from List C (work authorization). Employers must review original documents and cannot require specific documents beyond what the lists allow. Documents must appear genuine and relate to the employee presenting them. Employers are not required to be document experts but must accept documents that appear authentic on their face.

References 

Source: USCIS I-9 Lists of Acceptable Documents 

Source: USCIS Handbook for Employers M-274 

No. Employers cannot specify which documents an employee must present. Requiring specific documents beyond what an employee chooses to present from the acceptable document lists is considered document abuse and may constitute discrimination. Employees have the right to choose which acceptable documents to present from the lists. Employers must accept any combination of valid documents from the correct lists.

References 

Source: USCIS Handbook for Employers M-274 

Source: DOJ IER Employer Obligations 

Accepting documents that do not appear genuine or that clearly do not relate to the employee presenting them creates compliance liability. Employers are expected to use reasonable judgment when examining documents. If an employer knowingly accepts fraudulent documents, they may face significant civil and criminal penalties. When fraudulent documents are suspected, employers should consult legal counsel rather than making unilateral determinations.

References 

Source: USCIS Handbook for Employers M-274 

Source: 8 CFR Section 274a.2 

Employers must retain completed I-9 forms for each employee for the duration of employment and for a period after the employment relationship ends. The retention period is calculated as the later of: three years from the date of hire, or one year after the date employment is terminated. Many employers maintain all I-9s for a set period beyond the minimum to reduce administrative complexity and ensure availability during audits.

References 

Source: USCIS Handbook for Employers M-274 

Source: 8 CFR Section 274a.2 

The retention rule requires employers to keep each I-9 for whichever is later: three years from the date of hire, or one year from the date of separation. For long-tenured employees, the one-year-after-termination calculation often results in the longer retention period. Employers should build a retention calculator into their I-9 management process and review and purge expired forms on a regular schedule to reduce unnecessary record storage.

References 

Source: USCIS I-9 Central Retention 

Source: 8 CFR Section 274a.2 

Yes. Best practice and many compliance experts recommend storing I-9 forms separately from personnel files. This separation makes it easier to produce I-9 records during a government inspection without exposing unrelated personnel records. It also limits access to sensitive document information to staff who need it for I-9 compliance purposes, reducing privacy risk.

References 

Source: USCIS Handbook for Employers M-274 

Common mistakes include: completing the I-9 too late, accepting expired documents, specifying which documents an employee must present, failing to reverify when work authorization expires, not completing all required fields, and improperly correcting errors. Systematic errors such as missing signatures, blank required fields, and incorrect dates are frequently cited in government audits and can result in per-form penalties that add up quickly for large employers.

References 

Source: USCIS Handbook for Employers M-274 

Source: 8 CFR Section 274a.2 

Civil penalties for I-9 paperwork violations are assessed on a per-form basis with amounts that increase for multiple violations and are adjusted periodically for inflation. Knowingly hiring unauthorized workers results in higher penalties. Pattern or practice violations can result in criminal charges. Employers who take corrective action before a government audit may be eligible for reduced penalties, underscoring the value of proactive internal audits.

References 

Source: USCIS Handbook for Employers M-274 

Source: 8 CFR Section 274a.2 

During an I-9 audit, the inspecting agency reviews the employer’s I-9 forms for technical violations, substantive violations, and whether the employer has unauthorized workers. Employers typically receive a Notice of Inspection and have three business days to produce the forms. Auditors may also request supporting documentation such as payroll records, hiring records, and E-Verify case results. Employers should designate a point of contact and have a documented response process in place before an audit occurs.

References 

Source: ICE Form I-9 Inspection Overview 

Source: USCIS Handbook for Employers M-274 

Immigration and Customs Enforcement (ICE) is the primary agency that inspects I-9 records through its Homeland Security Investigations worksite enforcement program. The Department of Justice’s Immigrant and Employee Rights Section (IER) investigates discrimination violations related to the I-9 process. The Department of Labor may also review I-9 records during wage and hour investigations. Employers should be prepared for multi-agency scrutiny in complex investigations.

References 

Source: ICE Worksite Enforcement 

Source: DOJ IER 

When ICE issues a Notice of Inspection, employers generally have three business days to produce their I-9 forms. This tight timeline reinforces the importance of maintaining I-9 records in a well-organized, easily accessible format.

References 

Source: ICE Worksite Enforcement 

Source: USCIS Handbook for Employers M-274 

Yes. Employers may complete and retain I-9 forms electronically provided the system meets USCIS requirements for security, audit trails, data integrity, and the ability to produce forms for inspection. Electronic systems must allow for the creation and preservation of an audit trail that captures every change made to an I-9 record, including who made the change and when. 

References 

Source: USCIS Electronic I-9 

Source: 8 CFR Section 274a.2 

Electronic I-9 systems must include: a consistent, documented process, reasonable controls to ensure integrity and authenticity, a secure audit trail that captures every change, the ability to print legible copies, and controls to prevent and detect unauthorized changes. Employers using third-party electronic I-9 systems remain responsible for compliance. Verify that the vendor’s system meets all USCIS technical requirements before implementation.

References 

Source: USCIS Electronic I-9 Requirements 

Source: 8 CFR Section 274a.2 

An authorized representative is any person the employer designates to complete Section 2 of Form I-9 on the employer’s behalf. There is no requirement that the representative be an attorney, HR professional, or notary. The employer is liable for any errors or omissions made by the authorized representative. Employers should provide training or written instructions to authorized representatives before they complete any I-9 forms.

References 

Source: USCIS I-9 Central Remote Verification 

Source: USCIS Handbook for Employers M-274 

A notary public may serve as an authorized representative for I-9 purposes only in their capacity as an authorized representative, not in their official notary capacity. Acting as a notary and affixing a notarial seal on an I-9 is incorrect and could invalidate the verification. When a notary serves as an authorized representative, they must examine original documents, complete Section 2, and sign as an employer representative, not as a notary.

References 

Source: USCIS Handbook for Employers M-274 

If an I-9 form is discovered to be missing during an internal audit or inspection, the employer should complete a new I-9 as soon as possible, document the circumstances, and note that it is a late completion. Lost forms still represent a paperwork violation. Prompt corrective action and documentation of the circumstances may be considered in penalty assessments.

References 

Source: USCIS Handbook for Employers M-274 

To correct an error on a paper I-9, draw a single line through the incorrect information, enter the correct information, and initial and date the correction. Do not use correction fluid or otherwise obscure the original entry. Attach a note explaining the correction if the reason is not obvious. For electronic I-9 systems, the audit trail must capture each correction. Major substantive errors may require completing a new I-9.

References 

Source: USCIS I-9 Central Corrections 

Source: USCIS Handbook for Employers M-274 

Reverification is the process of re-examining work authorization documents when an employee’s work authorization expires. Employers must reverify employment authorization before the expiration date listed on the I-9. Reverification is recorded on the employee’s existing I-9 form using Supplement B, or on a new I-9. Employers should not reverify U.S. citizens, lawful permanent residents presenting List A documents that do not expire, or certain other categories.

References 

Source: USCIS I-9 Central Reverification 

Source: USCIS Handbook for Employers M-274 

Employers must reverify an employee’s work authorization when the work authorization document listed in Section 2 has an expiration date. Reverification must occur before the expiration date, not after. Employers should implement a tickler or automated reminder system to flag upcoming expirations at least 90 days in advance, giving sufficient time to request and review new documents.

References 

Source: USCIS I-9 Central Reverification 

Supplement B is the section of the current Form I-9 used to record reverification and rehire information. When an employee’s work authorization must be reverified, or when a former employee is rehired, the employer records the new documentation information in Supplement B. Prior to the 2023 formrevision, this information was recorded in Section 3. Employers using electronic I-9 systems should confirm their system supports the current form and Supplement B structure.

References 

Source: USCIS Form I-9 

Source: USCIS Handbook for Employers M-274 

For employees rehired within three years of the date of their original I-9, employers may either complete a new I-9 or update the existing I-9 using Supplement B. Employers should verify the prior I-9 is still valid and that work authorization has not expired. For rehires after three years, a new I-9 must be completed. Many employers choose to complete a new I-9 for all rehires as a simpler, more consistent practice.

References 

Source: USCIS Handbook for Employers M-274 

For employers enrolled in E-Verify, USCIS has introduced an alternative procedure allowing authorized users to examine I-9 documents remotely via live video rather than in person. This alternative is available only to E-Verify employers who have been in compliance. Employers not using the alternative procedure must have the employee present original documents to an authorized representative in person. Remote or distributed workforces should have a clear policy for designating local authorized representatives.

References 

Source: USCIS Remote I-9 Alternative Procedure 

Source: USCIS Handbook for Employers M-274 

Document abuse occurs when an employer requests more or different documents than the I-9 lists require, rejects valid documents, or treats employees differently based on citizenship status or national origin during the I-9 process. Document abuse can violate the anti-discrimination provisions of the Immigration and Nationality Act. Employers should train HR staff on acceptable document lists and the principle that employees choose which documents to present.

References 

Source: DOJ IER Employer Obligations 

Source: USCIS Handbook for Employers M-274 

The anti-discrimination provisions of the Immigration and Nationality Act prohibit employers from discriminating in hiring, firing, or I-9 document practices based on citizenship status or national origin. This includes treating employees differently during the I-9 process based on their appearance, accent, or perceived immigration status. The DOJ Immigrant and Employee Rights Section enforces these provisions. Employers with concerns about specific situations should consult legal counsel or contact IER for guidance.

References 

Source: DOJ IER 

Source: USCIS Handbook for Employers M-274 

Photocopying documents is optional, not required. If an employer chooses to make copies of documents, they must do so for all employees consistently to avoid discrimination claims. Copies must be retained with the I-9 form and are subject to the same retention requirements. Photocopying does not replace the requirement to physically examine original documents.

References 

Source: USCIS Handbook for Employers M-274 

Retaining copies is optional for most employers but required for employers using E-Verify. If an employer retains copies, they must do so for all employees in the same category and retain them with the I-9 form. Consistent document copy practices reduce discrimination risk. For E-Verify employers, copies must be retained for each employee whose documents were submitted through E-Verify.

References 

Source: USCIS Handbook for Employers M-274 

Source: E-Verify Program Rules 

E-Verify is a web-based system operated by USCIS that allows employers to electronically verify the employment eligibility of newly hired employees by comparing I-9 information against Social Security Administration and Department of Homeland Security records. E-Verify is free to use and provides a near-instant result in most cases. It is separate from and in addition to the I-9 process, not a replacement for it.

References 

Source: E-Verify 

Source: USCIS E-Verify Employer Guide 

E-Verify is voluntary for most private employers. However, federal contractors and subcontractors covered by the Federal Acquisition Regulation E-Verify clause are required to use it. Some states also require E-Verify use for some or all employers. Employers should confirm whether their state requires E-Verify and whether any contracts trigger the federal contractor requirement.

References 

Source: E-Verify Employer Requirements 

Source: USCIS E-Verify Overview 

Federal contractors and subcontractors with contracts containing the FAR E-Verify clause are required to use E-Verify. Several states also mandate E-Verify for public employers, state contractors, or all employers regardless of size. Industry-specific mandates vary by state. Employers in agriculture, construction, hospitality, and staffing should consult their state labor agency for applicable requirements.

References 

Source: E-Verify Federal Contractor Requirements 

Source: USCIS E-Verify State Requirements 

After completing the I-9, enrolled employers submit employee information from the I-9 into E-Verify within three business days of the hire date. E-Verify compares the data against government records and returns an employment authorization result. E-Verify does not replace the I-9 and cannot be used before an offer of employment is accepted. Both processes must be completed for enrolled employers.

References 

Source: USCIS E-Verify Employer Guide 

Source: E-Verify 

If E-Verify cannot confirm employment eligibility, it issues a Tentative Nonconfirmation (TNC). Employers must promptly notify the employee of the TNC and may not take adverse action until the process is resolved. The employee has the right to contest the TNC by contacting the relevant agency. Employers must allow employees to continue working during the contest period. Final Nonconfirmations result in a recommendation not to employ the individual. 

References 

Source: E-Verify TNC Process 

Employers should conduct periodic self-audits to review all active I-9 forms for technical and substantive errors, confirm retention calculations for separated employees, identify forms approaching reverification deadlines, and verify that all new hires have completed I-9s. When errors are found during an internal audit, correct them using the proper single-line correction method and document the audit in writing. Proactive correction before a government audit may reduce penalty exposure.

References 

Source: USCIS Handbook for Employers M-274 

There is no legally required frequency for internal I-9 audits, but most compliance professionals recommend at least an annual review. Higher-risk employers, such as those in industries with significant workforce turnover, may benefit from more frequent reviews. Building I-9 reviews into onboarding and offboarding checklists, combined with periodic full population audits, provides the most systematic coverage.

References 

Source: USCIS Handbook for Employers M-274 

HR and onboarding teams should be trained on: acceptable document lists and how to examine documents, completion deadlines, how to handle receipts for documents, the prohibition on specifying documents, how to correctly make corrections, reverification triggers, and what to do when an inspection notice is received. Training should be updated whenever USCIS revises Form I-9 or changes compliance guidance. Documentation of training completion is itself a best practice for audits.

References 

Source: USCIS I-9 Central Resources 

Source: USCIS Handbook for Employers M-274 

If an employee’s work authorization document expires, the employer must reverify employment authorization before the expiration date. The employer should request a new List A or List C document that demonstrates continued work authorization. If an employee cannot present evidence of continued work authorization, the employer faces a difficult situation and should consult legal counsel. Employers should not continue to employ individuals who cannot establish continued authorization. 

References 

Source: USCIS I-9 Central Reverification 

Employers should maintain a tracking system, whether spreadsheet-based or through an I-9 management platform, that flags expiration dates on work authorization documents well in advance. A 90-day advance notice allows time to request new documents before expiration. Automated reminder systems integrated with HR or payroll platforms are the most reliable approach and reduce the risk of missed reverification deadlines.

References 

Source: USCIS I-9 Central 

At minimum, employers must retain the completed I-9 for each employee. If the employer made photocopies of documents, those copies must be attached and retained with the I-9. For electronic I-9 systems, audit trail records are also required. If the employer uses E-Verify, case results should be retained as well. 

References 

Source: USCIS Handbook for Employers M-274 

Source: 8 CFR Section 274a.2 

After calculating the required retention period for each separated employee (the later of three years from hire or one year from separation), employers may destroy I-9 forms that have passed their retention date. Purging should be done on a documented schedule. Before destruction, confirm the retention calculation is correct. Many employers shred paper forms and delete electronic records simultaneously to maintain consistent records.

References 

Source: USCIS I-9 Central Storage 

When ICE issues a Notice of Inspection (NOI), the employer has three business days to provide I-9 forms for all current and former employees within the retention period. The NOI will specify the scope of records requested. Employers should immediately notify legal counsel upon receiving an NOI, designatea point of contact for the inspection, and begin organizing responsive records. Do not alter or destroy any I-9 records after receiving a notice.

References 

Source: ICE Worksite Enforcement 

Source: USCIS Handbook for Employers M-274 

In addition to I-9 forms, auditors may request payroll records, hiring records, a list of all employees, contracts, and E-Verify case results. They may also request evidence that supports the employer’s hiring and verification practices. Being prepared to produce organized payroll and HR records alongside I-9 forms demonstrates an organized compliance posture and can facilitate a more efficient inspection.

References 

Source: ICE Worksite Enforcement 

A good-faith compliance defense may be available to employers who can demonstrate they made a genuine effort to comply with I-9 requirements, even if technical violations occurred. The defense does not apply to knowingly employing unauthorized workers. Maintaining complete documentation of I-9 processes, internal audits, and training helps establish a good-faith record. Legal counsel should be consulted when evaluating whether the defense applies.

References 

Source: USCIS Handbook for Employers M-274 

Key risk reduction strategies include: completing I-9s on time, training HR staff consistently, conducting annual internal audits, tracking reverification deadlines, storing I-9s separately from personnel files, using electronic I-9 systems with audit trails, and participating in E-Verify where appropriate. Establishing written I-9 policies and procedures and updating them when USCIS revises the form or guidance provides a strong foundation for a defensible compliance program.

References 

Source: USCIS I-9 Central 

Source: USCIS Handbook for Employers M-274 

Electronic I-9 management systems and HR platforms with built-in I-9 workflows help employers complete forms on time, track expiration dates, generate audit trails, and produce records quickly for inspections. Integrated systems that connect I-9 management to onboarding workflows reduce the risk of missed or late forms. E-Verify integration within the same platform further streamlines the new hire verification process.

References 

Source: USCIS Electronic I-9 

Form I-9 is a paper or electronic form that all U.S. employers must complete to verify the identity and work authorization of every new hire. E-Verify is a voluntary (for most employers) electronic system that compares I-9 data against federal databases. I-9 is the legal requirement; E-Verify is an additionalverification tool. Employers enrolled in E-Verify must complete both. E-Verify does not replace the I-9 and cannot be used before a hiring decision is made.

References 

Source: USCIS I-9 vs E-Verify 

Source: E-Verify 

No. Employers are not required to complete I-9 forms for independent contractors. The I-9 requirement applies to employees, not contractors. However, employers cannot deliberately use a contractor relationship to avoid I-9 compliance. If a staffing agency provides workers, the staffing agency is generally responsible for completing I-9 forms for those workers. The arrangement should be clearly documented. 

References 

Source: USCIS Handbook for Employers M-274 

Yes, if the intern is paid. Paid interns are employees for I-9 purposes and require a completed I-9 form. Unpaid interns who are not compensated in any way may not require an I-9, but employers should confirm the employment classification before making that determination.

References 

Source: USCIS Handbook for Employers M-274 

Yes. All new hires require a completed I-9 regardless of where they work. For remote employees, the employer must arrange for an authorized representative to physically examine documents in person, or use the E-Verify alternative remote procedure if enrolled. Establishing a network of authorized representatives or using a national notary or HR service for remote I-9 completions is a common solution for distributed workforces.

References 

Source: USCIS Remote I-9 Alternative Procedure 

Source: USCIS Handbook for Employers M-274 

If a staffing agency employs the temporary worker and places them with a client employer, the staffing agency typically completes the I-9. If the employer directly hires temporary staff, they must complete I-9s for those workers. Client employers using staffing agency workers should confirm in writing that the agency is responsible for I-9 completion and maintain documentation of that agreement.

References 

Source: USCIS Handbook for Employers M-274 

An employee who refuses to complete their section of Form I-9 or refuses to present acceptable documents cannot be employed. Federal law requires completion of the I-9 as a condition of employment. Employers should document the refusal and should not begin or continue employment without a completed I-9. Consult legal counsel before taking adverse action to ensure proper handling.

References 

Source: USCIS Handbook for Employers M-274 

If an employer has a reasonable belief that documents presented are fraudulent, they should not accept them. Employers are not expected to be forensic document examiners, but they must not knowingly accept documents that appear to be false on their face. Suspected fraud situations should be handled carefully to avoid discrimination claims. Employers should consult legal counsel before taking adverse action based on suspected document fraud.

References 

Source: USCIS Handbook for Employers M-274 

Source: DOJ IER 

When an internal audit reveals an error on a completed I-9, correct the error using the single-line correction method, initial and date the change, and attach a note explaining the correction. For substantive errors, completing a new I-9 and attaching it to the original may be appropriate. Document the entire internal audit and correction process in writing. Proactive self-correction before a government audit is viewed more favorably than uncorrected violations discovered during inspection.

References 

Source: USCIS I-9 Corrections 

Corrections should be made by drawing a single line through the incorrect information, entering the correct information nearby, and initialing and dating the correction. Do not use correction fluid or any method that obscures the original entry. Attach a note explaining what was corrected and why, especially if the correction results from a self-audit. This documentation supports a good-faith defense if the forms are later reviewed by a government agency.

References 

Source: USCIS I-9 Central Corrections 

For current employees with missing I-9 forms, complete a new I-9 promptly and document the circumstances. Note that the form is a late completion and keep the documentation with the I-9. For former employees within the retention period, missing forms represent a violation. Document the discovery and steps taken. Consulting legal counsel before a government audit is preferable to discovering missing forms during an inspection.

References 

Source: USCIS Handbook for Employers M-274 

Employers should maintain I-9 forms in a well-organized, accessible format at all times. Preparation steps include: maintaining a current list of all employees with their I-9 completion dates, keeping forms organized by employment status (current and terminated), and having a designated compliance contact who knows the response process. Upon receiving a Notice of Inspection, immediately notify legal counsel, preserve all relevant records, and do not alter or destroy any documents. Responding promptly and completely within the three-business-day deadline is essential.

References 

Source: ICE Worksite Enforcement 

Source: USCIS Handbook for Employers M-274 

Organizations should create written I-9 policies that cover: who is responsible for completing I-9s, the completion timeline, document review procedures, recordkeeping and retention rules, correction procedures, reverification processes, and the response protocol for government inspections. Policies should be reviewed and updated whenever USCIS revises Form I-9 or publishes new guidance. Training documentation should confirm that all responsible staff have reviewed current policies.

References 

Source: USCIS I-9 Central 

Source: USCIS Handbook for Employers M-274 

HR and onboarding platforms with integrated I-9 management help employers complete forms on time, maintain electronic audit trails, track reverification deadlines, and produce records for inspections. Automated reminders and expiration tracking are among the most valuable features. Systems that connect I-9 completion to the new hire onboarding workflow reduce the risk of missed forms. Integration with E-Verify further streamlines the verification process and reduces manual data entry errors.

References 

Source: USCIS Electronic I-9 Requirements