Where to Find IRS Form I-9 and What You Need to Know

Ensuring compliance with employment eligibility verification is a critical task for employers in the United States. IRS Form I-9 helps verify the identity and work authorization of individuals hired for employment. This form is not just a bureaucratic requirement but a legal obligation with significant implications if mishandled.

Purpose

IRS Form I-9 ensures U.S. employers hire individuals legally authorized to work. Introduced under the Immigration Reform and Control Act of 1986, it requires employers to verify employees’ work eligibility, preventing unauthorized employment and protecting the U.S. labor market’s integrity. Employers must complete Form I-9 for all hires, regardless of citizenship or immigration status, to avoid legal repercussions such as fines.

The form also supports record-keeping and audits. Employers must retain completed forms for a specific period, ensuring compliance during government inspections. Its structured documentation approach aids in workforce record management.

Who Must Use

All U.S. employers, from large corporations to small businesses, must use IRS Form I-9 to verify employment eligibility. This standard applies to all new hires, including citizens, permanent residents, and temporary workers, ensuring consistency in hiring practices.

Employees are also required to complete Form I-9 by presenting valid documentation to prove their identity and work authorization. Providing accurate information is essential, as falsification can lead to legal consequences, including termination or, for non-citizens, deportation.

Acceptable Documentation

To comply with Form I-9, employees must present documents verifying identity and employment authorization, categorized into three lists: List A, List B, and List C.

Identity Documents

List B documents confirm an employee’s identity, such as a state-issued driver’s license or an ID card with a photo. For minors under 18, alternatives like a school record or report card may suffice. Employers must ensure documents are current and unexpired.

Employment Authorization

List C documents verify work authorization, including a Social Security card without restrictions, a U.S. birth certificate, or a Certificate of Naturalization. Employers must verify the authenticity of these documents to prevent unauthorized employment and avoid penalties. Training staff and using tools like E-Verify can strengthen compliance efforts.

Combined Options

List A documents establish both identity and employment authorization, simplifying verification. Examples include a U.S. passport or a Permanent Resident Card. Using List A documents reduces administrative burdens and minimizes verification errors. Employers should stay updated on changes to acceptable documents to ensure compliance.

Where to Find the Form

IRS Form I-9 is available on the U.S. Citizenship and Immigration Services (USCIS) website for download in PDF format. Employers can also order physical copies through the USCIS online system, though delivery may take time. Using the latest version of the form is essential for compliance. Some third-party providers offer I-9 management software, integrating the form into HR systems for efficient record-keeping.

Employer Retention Guidelines

Proper retention of Form I-9 is vital for compliance and audit readiness. Employers must retain forms for three years after the hire date or one year after employment ends, whichever is later. This highlights the need for organized record-keeping to avoid penalties during inspections.

Employers should adopt secure storage practices, whether physical or electronic. Physical copies should be stored separately from personnel files to protect sensitive information. Electronic storage must comply with federal regulations, requiring systems to include indexing, audit trails, and data integrity measures. Regular internal audits help identify discrepancies or missing forms before external inspections.