Form I-9 and E-Verify for Employers

Every U.S. employer must verify that each new employee is allowed to work in the United States, and Form I-9 is how that is done. It is a paperwork requirement with fixed deadlines and storage rules, and mistakes are common even among careful employers. E-Verify is a separate, online check that is optional for most employers. This guide explains both in plain English.

Completing Form I-9

Section 1 is completed by the employee. The employee can complete it any time after accepting the job offer but no later than their first day of employment. If someone helps with the form as a preparer or translator, that person completes Supplement A.

Section 2 is completed by the employer, or an authorized representative, within 3 business days of the date of hire. For a job that lasts fewer than 3 days, it is due by the first day of paid work. You examine the documents the employee presents, record the details and sign.

Employers must make the Lists of Acceptable Documents available to employees. The employee chooses which documents to present, so you should not demand a particular document. One document from List A proves both identity and work authorization. Otherwise the employee presents one List B document (identity) and one List C document (work authorization). Employers should also avoid rejecting reasonable-looking documents without a basis, and they should treat everyone the same way.

Always use the current edition of the form that USCIS posts and check the expiration date printed on it. USCIS lists the Lists of Acceptable Documents as page 2, which you must provide, but do not need to keep.

Some employers, including E-Verify employers that qualify, may examine documents remotely under a procedure authorized by the Department of Homeland Security, and the form has a box in Section 2 to show that you did.

Reverification and rehires

Some employees have work authorization that expires, such as certain visa or employment authorization document holders. You track the expiration date and complete Supplement B (reverification) when the authorization is about to expire. Supplement B is also used for rehires. U.S. citizens and many others whose authorization does not expire generally do not need reverification. See our overview for H-1B and visa holders, whose employers often handle this step.

Keeping and storing forms

You must keep a completed Form I-9 for each employee hired after November 6, 1986. USCIS gives the rule this way: keep the form for 3 years after the date of hire, or 1 year after employment ends, whichever is later. For a current employee, that means as long as the person works for you.

You can store forms on paper, microfilm, microfiche or electronically, on-site or off-site, as long as you can produce them within 3 business days of an inspection request from the Department of Homeland Security, the Department of Justice's Immigrant and Employee Rights Section or the Department of Labor. You only need to keep the pages with information entered, not the instructions or lists. Never mail Form I-9 to USCIS or Immigration and Customs Enforcement. It is common practice to keep Forms I-9 apart from personnel files.

E-Verify

E-Verify is an online system that compares information from the employee's Form I-9 with records held by the Department of Homeland Security and the Social Security Administration. The program describes itself as free and fast, with results in seconds. A few key points:

• E-Verify is optional for most employers. Form I-9 is required for everyone.
• If you use E-Verify, you create a case no later than the third business day after the employee starts work for pay.
• E-Verify requires a Social Security number, which the Form I-9 does not, and any List B document must include a photo.
• It cannot be used to reverify expired employment authorization.
• Certain employers, such as some federal contractors, must use it, and some states have their own rules. State rules on E-Verify and on immigration-related workplace practices differ and have been changing, so confirm the current rules with your state labor department before enrolling.

Common mistakes

• Completing Section 2 late or leaving blank fields.
• Asking for specific documents or more documents than needed.
• Not tracking expiration dates for reverification.
• Throwing out forms early, or keeping them in a place that cannot be produced within 3 business days.
• Creating E-Verify cases at the wrong time instead of by the third business day after the employee starts work.
• Treating employees differently because of national origin or citizenship status.

USCIS offers guidance on self-audits and correcting mistakes. The right fix depends on the type of mistake, so ask before changing or recreating a form.

How we can help

We build I-9 steps into payroll onboarding, create reverification calendars and help with storage practices. This page is general information and not immigration advice, so for work authorization questions you should speak with an immigration attorney. See our payroll services and the checklist in new hire reporting.

Frequently asked questions

General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.