What Is Form I-9?
Form I-9, officially titled "Employment Eligibility Verification," is a United States Citizenship and Immigration Services (USCIS) form that every employer in the United States must complete for each individual they hire for employment. The form was mandated by the Immigration Reform and Control Act of 1986 (IRCA), which for the first time made it unlawful for employers to knowingly hire or continue to employ individuals who are not authorized to work in the United States. While Form I-9 is commonly grouped with IRS employment forms because it is part of the new-hire onboarding process alongside Forms W-4 and W-2, it is administered by the Department of Homeland Security through USCIS — not by the Internal Revenue Service.
The form serves a dual verification purpose: it confirms both the identity of the person being hired and their authorization to work in the United States. This is accomplished through a document-based verification system in which the employee presents original documents from designated lists of acceptable documents. The employer (or an authorized representative) physically examines the documents to determine whether they reasonably appear to be genuine and relate to the person presenting them. The form consists of three sections: Section 1 is completed by the employee on or before the first day of employment; Section 2 is completed by the employer within three business days of the employee's start date; and Section 3 is used for re-verification of expiring employment authorization or for recording rehires within three years of the original I-9 completion.
The penalties for I-9 violations are substantial and have increased significantly in recent years. Civil penalties for substantive violations (failing to properly complete or retain Form I-9) range from $272 to $2,701 per form for first offenses. Knowingly hiring or continuing to employ unauthorized workers carries penalties of $676 to $5,404 per worker for first offenses, escalating to $6,755 to $27,018 per worker for third and subsequent offenses. Criminal penalties including imprisonment up to six months apply for pattern and practice violations. Immigration and Customs Enforcement (ICE) conducts both random and targeted I-9 audits, and the number of worksite enforcement actions has increased substantially in recent years.
Identity Verification
Confirms the employee's identity through government-issued documents.
Work Authorization
Verifies the employee is legally authorized to work in the United States.
3-Day Completion
Employer must complete verification within three business days of hire.
Form I-9 Preview
Form I-9
Employment Eligibility Verification
Section 1. Employee Information and Attestation
Last name: First name:
Section 2. Employer Review and Verification
Document title: Issuing authority:
Section 3. Reverification and Rehires
New document title: Expiration date:
EMPLOYEE SIGNATURE
EMPLOYER SIGNATURE
Acceptable Documents
Form I-9 uses a three-list system for document verification. Employees must present either one document from List A (which establishes both identity and employment authorization) or one document from List B (identity only) combined with one document from List C (employment authorization only):
| List | Purpose | Common Examples |
|---|---|---|
| List A — Identity + Authorization | One document satisfies both requirements | U.S. passport, Permanent Resident Card (I-551), Employment Authorization Document (I-766), foreign passport with I-94 |
| List B — Identity Only | Must be combined with a List C document | Driver's license, state-issued ID, school ID with photograph, voter registration card, U.S. military card |
| List C — Authorization Only | Must be combined with a List B document | Unrestricted Social Security card, U.S. birth certificate, Native American tribal document, U.S. Citizen ID Card |
How to Complete Form I-9
Employee Completes Section 1
The employee must complete Section 1 no later than the first day of employment for pay. Section 1 collects the employee's full legal name, other names used, address, date of birth, Social Security number (required only if the employer participates in E-Verify), and citizenship/immigration status attestation. The employee must check one of four boxes: U.S. citizen, noncitizen national, lawful permanent resident (with USCIS number or A-number), or noncitizen authorized to work (with expiration date and applicable alien registration or USCIS number). The employee signs and dates the form under penalty of perjury.
Employee Presents Documents
Within three business days of the first day of employment, the employee presents original, unexpired documents from the Lists of Acceptable Documents. The employee chooses which documents to present — the employer cannot specify or suggest which documents the employee should provide. The documents must be original (no photocopies except certified copies of birth certificates) and must reasonably appear to be genuine and relate to the person presenting them. If a document does not reasonably appear to be genuine, the employer must reject it and request a different acceptable document.
Employer Completes Section 2
The employer or authorized representative physically examines each original document in the employee's physical presence (remote examination is permitted only under specific DHS-authorized alternative procedures). For each document examined, record the document title, issuing authority, document number, and expiration date in the appropriate List A, List B, or List C column. Enter the employee's first day of employment, the employer's business name and address, and sign and date Section 2. The employer must complete Section 2 within three business days of the employee's first day of work.
E-Verify Submission (If Applicable)
If the employer participates in E-Verify (mandatory for federal contractors and in several states), create an E-Verify case within three business days of the employee's start date using the information from Form I-9. E-Verify compares the employee's information against DHS and SSA records and returns an employment authorized result, a tentative nonconfirmation (TNC), or a case referred to DHS for further review. If a TNC is issued, the employer must notify the employee and allow them to contest the finding — the employer cannot take adverse action based solely on a TNC.
Store and Maintain the Form
Retain the completed Form I-9 for the required retention period (three years from hire or one year after termination, whichever is later). Store I-9s in a secure location accessible for government inspection — you may keep them in a separate file from personnel records for easier retrieval during audits. Do not attach copies of identity documents unless you copy documents for all employees consistently regardless of national origin or citizenship status (selective copying creates discrimination liability). Establish a tickler system to track re-verification dates for employees with expiring work authorization.
Retention & Re-verification
The I-9 retention and re-verification rules are among the most error-prone areas of employment compliance. Employers frequently make mistakes by either destroying forms too early, retaining them too long (creating unnecessary audit exposure), or re-verifying documents that do not require re-verification. The retention formula — three years from hire date or one year from termination date, whichever is later — means the retention period varies for each employee based on their individual hire and termination dates.
Re-verification in Section 3 applies only when an employee's employment authorization document expires. Critically, employers must not re-verify U.S. citizens or lawful permanent residents who presented a Permanent Resident Card or a List B document. Even though Permanent Resident Cards have expiration dates, the underlying permanent resident status does not expire, and requesting re-verification based on an expired green card constitutes national origin or citizenship status discrimination. Similarly, employers should not request re-verification when an employee's driver's license or other List B document expires — List B documents establish identity, not employment authorization, and identity does not require periodic re-verification.
Remote I-9 Verification
DHS has established an alternative procedure allowing qualified E-Verify employers to examine I-9 documents remotely via video call rather than in-person. This optional procedure is available only to employers in good standing with E-Verify and requires the employer to examine the front and back of documents via live video interaction. Employers who use the remote procedure must indicate "alternative procedure" in the Additional Information field of Section 2 and retain a clear copy of all documents examined remotely.
Frequently Asked Questions
Official Resources
Authoritative USCIS, DHS, and DOJ resources for Form I-9 compliance and employment eligibility verification.
USCIS - Form I-9
Official USCIS Form I-9 page with current form, instructions, handbook for employers (M-274), and lists of acceptable documents.
USCIS - I-9 Central
Comprehensive employer resource center for Form I-9 including completion guides, storage requirements, and common mistakes.
E-Verify
Official E-Verify portal for employer enrollment, case creation, and resource materials on electronic employment verification.
DOJ - Immigrant and Employee Rights Section
Department of Justice office enforcing anti-discrimination provisions of the Immigration and Nationality Act related to I-9 verification.
ICE - I-9 Inspections Overview
Immigration and Customs Enforcement guidance on worksite inspections, audit procedures, and employer penalties for I-9 violations.
USCIS - Handbook for Employers (M-274)
Complete USCIS handbook providing detailed instructions for completing Form I-9, examining documents, and handling special situations.
Complete Your Form I-9
Verify employment eligibility with our guided Form I-9 preparation covering document verification, three-day compliance deadlines, and employer retention requirements.
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