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What is Form I-9? Everything You Need to Know

Published: November 26, 2024 by Vijay Thakkar

employees reviewing form 940

Today’s employers have an ongoing list of compliance requirements they need to follow in order to remain in good standing with federal, state, and local governments, as well as ensure employees are satisfied and bottom lines are healthy. One of the most important requirements is verifying the work authorization of employees to ensure they’re legally permitted to work in the United States. To do this, employers must complete USCIS Form I-9, which is a federal employment eligibility form used to verify the identity and legal authorization of all paid employees in the United States.

Failing to complete and retain Form I-9 can result in significant penalties and fees that can negatively impact your organization in more ways than one. With that said, taking all of the necessary precautions and informing yourself and your team of the necessary steps to complete these forms for employees can help ensure compliance.

What is Form I-9?

Form I-9 is a federal employment eligibility form used by U.S. employers to verify the identities and work eligibility of paid employees hired for employment in the United States. This form was introduced as part of the Immigration Reform and Control Act (IRCA) of 1986 to combat illegal immigration, and it is administered by the United States Citizenship and Immigration Services, which is a division of the U.S. Department of Homeland Security. Since then, the form has remained a vital document required for employers to use to verify the identity and employment eligibility of all new hires, regardless of their citizenship or immigration status. 

Who Should Complete the Form? 

The I-9 employment eligibility verification form should be completed by all U.S. employers hiring paid workers, regardless of whether they are citizens or noncitizens. The latest I-9 Form has two sections, one for employees to complete and one for employers to complete. Employees must complete Section 1 of Form I-9 on or before their first day of employment, while employers should complete Section 2 within three business days of the employee’s first day of work.

Why is Form I-9 Important?

Form I-9 is one of the core federal employment documents all employers in the United States are required to manage. There are several reasons why Form I-9 is important:

  • Prevention of unauthorized employment: The primary purpose is to prevent unauthorized employment in the United States by requiring employers to confirm that all of their employees are legally permitted to work. 
  • Compliance: Under the Immigration Reform and Control Act, employers are legally required to verify the work authorization of all employees they hire, regardless of their citizenship or immigration status. Failing to comply with this federal law can result in significant penalties, such as fines and other legal consequences.
  • Employer protection: As an employer, accurately completing Form I-9 can shield you from potential liability if you unknowingly hire an unauthorized worker. Immigration and Customs Enforcement (ICE), another division of the U.S. Department of Homeland Security, enforces immigration laws, and if they conduct an audit on your company, they will check all of your I-9 Forms to demonstrate compliance with employment verification laws.
  • Anti-discrimination protection: Form I-9 has several provisions that aim to prevent discrimination in the hiring process based on citizenship or immigration status. Employers are required to treat all new hires and employees equally, regardless of their citizenship or immigration status, when verifying work eligibility or requesting specific documents. The Immigrant and Employee Rights Section (IER), in the Civil Rights Division, is responsible for enforcing the anti-discriminationprovision of the Immigration and Nationality Act (INA), 8 U.S.C. § 1324b, which protects U.S. citizens and certain other work-authorized individuals from employmentdiscriminationbased upon citizenship or immigration status.

Steps to Complete Form I-9

Completing Form I-9 requires both the employee and employer. There are two sections on Form I-9, along with optional supplements for certain scenarios, such as when a preparer or translator is used or the form is used when reverifying and rehiring employees. Employers can use Form M-274, which is known as the “Handbook for Employers: Guidance for Completing Form I-9.” This handbook serves as an invaluable tool for navigating the complex environment of employee verification.

  • Section 1, Employee Information and Attestation: The first section of the I-9 employment eligibility verification form must be completed by employees. In this section, employees will provide their personal information, including their full name, other last names used, address, date of birth, Social Security number, email, and telephone number. They will also select their citizenship or immigration status, provide a signature and date, and provide information for a preparer or translator, if applicable.
  • Section 2, Employer Review and Attestation: The second section must be completed by the employer within three business days of the employee’s first day of work for pay. In this section, employers must examine the documents employees provide that establish both their identity and work authorization. There are three lists of acceptable documents.
  • List A establishes both identity and employment authorization and includes documents like a U.S. Passport or Permanent Resident Card.
  • List B documents establish identity only and include documents like a driver’s license or school ID.
  • List C establishes employment authorization only, including documents like a birth certificate or Unrestricted Social Security Card.
  • An employee must present one document from List A or one document from List B and List C. Along with verifying and recording their documents, employers must provide their information, such as the name of the authorized representative and the employer address when completing Section 2, along with a signature and date.

Common Mistakes to Avoid

Form I-9 compliance is essential for any business owner. There are several common mistakes employers should be aware of when completing Form I-9 to avoid penalties and fines. Mistakes can range from technical violations like a missing address or mistyped document title to substantive violations like missing signatures. For an in-depth look at how to avoid I-9 penalties and fines, review our comprehensive guide on common I-9 mistakes.

Examples of common technical violations include:

  • Failing to verify that the individual has provided their name, address, and date of birth in Section 1.
  • Failing to ensure the individual dates Section 1 on or before their first day of employment.
  • Employee failing to notate A-Number when attesting as Lawful Permanent Resident.
  • Failure to attest citizenship in Section 1.

Examples of common substantive I-9 Form violations include:

  • Failing to timely present and prepare Form I-9.
  • Failing to complete Section 2 of Form I-9 within three business days of an individual’s first day of employment.
  • Failing to attest, date and sign Section 2 of Form I-9.
  • Utilizing unacceptable documents to complete Section 2.

What Happens After Completing Form I-9?

As an employer, accurately completing Form I-9 is only one part of your compliance requirements. Once Form I-9 is complete, employers must retain each employment eligibility form for every employee for either:

  • Three years after the date of hire, or;
  • One year after the employee’s employment ends, whichever comes later.

Employers can retain these documents electronically or in their physical paper form, but they must be available for inspection.

Make Experian Employer Services Your Partner in I-9 Management

Form i-9 is an essential document used to verify the employment authorization of all employees in the United States. The responsibility of verifying work authorization falls on employers, which can be complex and time-consuming. At Experian Employer Services, our I-9 Management, Compliance, and Verification Services help reduce manual procedures by automating and streamlining this process during onboarding to increase efficiency and ensure compliance. Book a demo today to learn more. 

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The Experian Services Insights blog focuses on providing updates and solutions for HR teams, business owners, tax pros and compliance officers looking to navigate complex regulatory landscapes while optimizing their workforce management processes. Some important topics include payroll tax, unemployment, income & employment verification, compliance, and improving the overall employee experience.