What to Know About the ‘IRS I-9 Form’

A common point of confusion for new hires and employers revolves around the form colloquially known as the “IRS I-9.” This is actually Form I-9, Employment Eligibility Verification, and it does not originate from the Internal Revenue Service (IRS). It is a required document from U.S. Citizenship and Immigration Services (USCIS), a component of the Department of Homeland Security. The purpose of Form I-9 is to verify the identity and legal authorization for employment of all individuals hired to work in the United States.

The mandate for this form stems from the Immigration Reform and Control Act of 1986, which requires every employer in the U.S. to ensure a proper Form I-9 is completed for each new employee. This applies to both citizens and noncitizens. The process involves both the employee and the employer completing specific sections of the form.

Required Information and Documentation

Employers must use the most current version of the form, which can be downloaded from the USCIS website, to maintain compliance. The form itself outlines the “Lists of Acceptable Documents” that an employee can present to prove their identity and employment authorization.

The required documentation is divided into three categories: List A, List B, and List C. List A documents are comprehensive, establishing both identity and employment eligibility with a single document. Common examples include a valid U.S. Passport or a Permanent Resident Card, also known as a Green Card. An employee presenting a List A document does not need to provide any other documentation.

If an employee does not have a document from List A, they must present a combination of one document from List B and one from List C. List B documents specifically establish identity. Examples include a driver’s license issued by a state or a federal or state ID card. List C documents, on the other hand, establish only employment authorization. The most common List C document is a Social Security card or a birth certificate.

The employee has the right to choose which acceptable document or combination of documents they wish to present, and an employer cannot specify which documents an employee must provide. The employer’s role is to examine the documents presented by the employee to ensure they appear reasonably genuine and relate to the individual. The Department of Homeland Security has also established an alternative procedure that allows eligible employers to examine documents remotely.

Step-by-Step Completion Guide

The completion of Form I-9 is a time-sensitive, two-part process. Section 1 is the employee’s responsibility and must be completed and signed on or before their first day of employment. This section requires the employee to provide their full name, address, date of birth, and Social Security number.

In Section 1, the employee must attest to their status by checking one of four boxes, declaring under penalty of perjury that they are:

• A citizen of the United States
• A noncitizen national
• A lawful permanent resident
• A noncitizen authorized to work

If the employee indicates they are a lawful permanent resident or a noncitizen authorized to work, they must also provide their Alien Registration Number/USCIS Number and the date their employment authorization expires.

Section 2 must be completed by the employer within three business days of the employee’s first day of work. In this section, the employer certifies that they have examined the documentation by recording the document title, issuing authority, document number, and expiration date. Employers who use the remote verification option must indicate this by checking a designated box. The employer then fills in the employee’s first day of employment and signs and dates the certification, which affirms that the documents have been reviewed and appear to be genuine.

Post-Completion Obligations

Employers are required to keep a completed Form I-9 on file for every current employee. For former employees, the form must be retained for either three years after the date of hire or for one year after the date employment is terminated, whichever is later.

It is a common practice to store all I-9 forms together, separate from general personnel files, to facilitate easier inspection. These forms must be made available to authorized officials from the Department of Homeland Security, the Department of Labor, or the Department of Justice.

Reverification and rehiring are handled in supplements to the main form. Reverification is necessary when an employee’s employment authorization documentation has an expiration date. The employer must reverify the employee’s continued eligibility to work on or before the date the authorization expires. A rehire supplement can be used for a former employee within three years of the date their Form I-9 was originally completed.

Audits and Penalties for Non-Compliance

U.S. Immigration and Customs Enforcement (ICE) is responsible for conducting I-9 audits. The process begins when an employer receives a Notice of Inspection, which requires them to produce their I-9 forms for review, often within three business days.

During an audit, ICE investigators scrutinize the forms for violations. These violations are categorized as either technical/procedural or substantive. Technical errors might include failing to ensure an employee signs or dates the form, while substantive violations are more serious, such as knowingly hiring an individual who is not authorized to work in the U.S. or failing to complete the form at all.

Fines for paperwork violations can range from a few hundred to a few thousand dollars per form. For more severe violations, such as knowingly hiring or continuing to employ unauthorized workers, the civil penalties increase significantly and can be levied on a per-worker basis. These fines are periodically adjusted for inflation.