I-9 Form

What Is an I-9 Form?

Form I-9, or Employment Eligibility Verification, confirms an individual’s eligibility to work in the US. This form is a product of the Immigration Reform and Control Act of 1986 (IRCA), which requires employers to confirm that employees are eligible for employment before paying them for work or services.

I-9 vs. W-2

An I-9 Form verifies an employee’s identity and eligibility to work in the US, while a W-2 Form shows an employee’s wages, tips, and tax withholdings for the previous tax year. An I-9 is necessary to begin employment, and a W-2 is necessary to ensure an employee’s taxes are appropriately filed.

I-9 Documents

The I-9 form requires individuals to provide specific documents to verify both their identity and their work authorization. Some documents (List A) verify both identity and work authorization, while others (Lists B and C) verify one or the other.

I-9 Identification Requirements

There are three general categories of accepted identification documentation—List A, List B, and List C—that prove identity and employment eligibility.

List A documents prove both identity and employment authorization. Common forms of this documentation include:

• US passport
• Certificate of US Citizenship (Forms N-560 or N-561)
• Certificate of Naturalization (Forms N-550 or N-570)
• Unexpired Temporary Resident Card (Form I-688)

If List A documents aren’t available, an employee must present two documents—one for proof of identity and another for proof of employment eligibility—one from List B and one from List C.

List B documents validate identity. Common forms of List B documents are:

• Driver’s license or ID card issued by a state, federal, or local government agencies/entities
• School ID card with photo
• Voter registration card
• US military ID or draft card

List C documents demonstrate employment eligibility. Common types of List C documents include:

• US Social Security card issued by the Social Security Administration (SSA)
• Original or certified copy of a birth certificate. This must be issued by a state, county, municipal authority, or outlying possession of the U.S.
• Certification of Birth Abroad issued by the Department of State (Form FS-545 or Form DS-1350)
• US Citizen ID Card (Form I-197)

I-9 Verification

After employees submit their Form I-9, employers must complete and sign Section 2 on the form within three business days of the new hire’s first day of work. Employers are required by law to inspect the provided document(s) to ensure it matches what is listed on the form and is valid.

Authorized Representative

Either the employer or the employer’s authorized representative must review the new hire’s I-9 forms. This can be done in person or remotely. The authorized representative can be any person (contracted, employed, a notary public) you (the employer) designate, but employees cannot be the authorized representative for their own I-9 Form.

Remember, you’re liable for the validity of each employee’s I-9, and using an authorized representative doesn’t remove your liability. Be sure your representative is trained and understands their responsibilities.

E-Verify

Form I-9 can be stored electronically, or E-Verified, to make them available for inspection by government officials. E-Verify is a web-based system that allows enrolled employers to confirm the identity and employment eligibility of their new hires. It electronically matches the information provided on Form I-9 against records available to the Social Security Administration (SSA) and the Department of Homeland Security (DHS).

Employers are required to make sure these forms are electronically available to government officials for inspection within three business days from the date when the forms were initially requested.

If you choose to E-Verify and the employee uses a combination of List B and List C documents, the List B document must be a form of photo identification.

I-9 Retention Rules

Though there are no official expiration dates given for these forms, employers are required to retain Form I-9 for a period of at least three years from the date of hire or for one year after the employee is no longer employed (whichever is later).

Employees are only required to reverify their form in the case that their employment authorization document(s) has expired. This reverification should happen before the expiration date of the work authorization.

Employers may choose to update an employee’s I-9 in Section 3 if their legal name has changed or they are rehired within three years of the date the form was originally completed. However, this isn’t a requirement.

Employees who fail to submit their Form I-9 can face termination. Employers who fail to comply with IRCA—whether by failing to provide Form I-9 to new hires or by engaging in unfair or discriminatory hiring practices—can face penalties ranging from $281–$27,894 per respective violation.

How to Fill Out an I-9

New hires and employers must both fill out sections of Form I-9. Each new hire is required to provide documentation that verifies their identity and employment eligibility. And each employer (or an authorized representative) must review these documents and confirm their validity.

Employers must complete Section 2 of the I-9 Form and submit it no later than the third business day of a new hire’s employment. New hires should be given enough time to fill out their portion ahead of the employer’s deadline.