Form I-9

Form I-9, Employment Eligibility Verification, is used to verify the identity and employment authorization of individuals hired for employment in the United States.

It’s the responsibility of every employer to retain a completed copy of Form I-9 for every individual on their payroll. They must store the form for three years from the hire date or one year after termination of employment (whichever is later).

The Department of Homeland Security's I-9 Inspection Process flowchart includes information about Notices of Suspect Documents and Notices of Discrepancies.

Completion of Form I-9

Form I-9 has two sections, and a Supplement B. Employers must provide instructions on how to complete the form. A newly hired employee and the employer complete their respective sections.  

Section I is to be completed by the employee while Section II and Supplement B (formerly Section III) is completed by the employer or the employer’s authorized representative. Supplement B is used for re-hires and reverifications when the employer chooses not to complete a new Form I-9.  

Employers must provide I-9 instructions on how to complete the form. For additional help and instructions, check out the employer handbook (M-274).

What Documents are Needed to Complete Form I-9?

A single document may suffice to establish employee identity and employment eligibility, such as a U.S. passport or permanent resident card. Sometimes, an employee may need to present two documents, such as an original Social Security card (not a copy) and a valid driver's license.  

It is up to the new employee to choose which document(s) to provide — the Form I-9 Instructions detail which documents are acceptable — but the employer must examine these documents to determine whether they reasonably appear to be genuine and relate to the employee.  

Since November 6, 1986, when the Immigration Reform and Control Act went into effect, employers have been required to verify the identity and employment eligibility of their employees through the completion of Form I-9.

Failure to obey this law can result in fines ranging from $375 to $16,000 per violation.

If you have concerns about completing and managing Form I-9 for every employee, consult with your tax professional.