Form I-9 compliance: what every HR professional needs to know

Executive overview

Every U.S. employer must complete Form I-9 for each worker, citizen or not, to verify employment eligibility. Non-compliance exposes the company to ICE audits and financial penalties.

The form involves up to three parties — employee, employer (or authorized representative), and an optional preparer/translator. The 2023 version is now mandatory; older versions are no longer valid.

The form is not filed with any agency, but must be stored and produced on demand — gaps in your records are a compliance risk.

Filing deadlines and responsibilities

• Employees must complete Section 1 by their first day of employment
• Employers must complete Section 2 within three business days of the employee's start date
• A completed copy must be returned to the employee
• Authorized representatives can complete the employer section — but choose carefully; fraudulent completions are a serious violation

What employees must provide

Employees present either one document from List A or one each from Lists B and C:

• List A (identity + work authorization combined): U.S. passport, permanent resident card (Form I-551), employment authorization card (Form I-766), certain foreign passports with Form I-94
• List B (identity only): driver's license, government-issued photo ID, school ID, military card, U.S. Coast Guard merchant mariner card
• List C (work authorization only): Social Security card, birth certificate, Native American tribal document, DHS employment authorization documents
• Documents must be original, unexpired, and acceptable — you cannot request a specific document, only provide a list of acceptable ones
• Expired IDs cannot be accepted; name changes require supporting documents (e.g., marriage certificate)
• HR professionals are not expected to be forgery experts — check that faces and names match, and reject documents only with reasonable suspicion

Retention rules

• Retain I-9s for all employees hired after November 6, 1986
• Active employees: keep on file for the duration of employment
• Former employees employed less than two years: retain for three years from their first day of employment
• Former employees employed more than two years: retain for one year from their separation date
• Store on paper, microfilm, or electronically — electronic is strongly recommended
• Separating I-9s from personnel files is not legally required but is common practice to protect employee data and ease audits

Recent changes and e-Verify

• The 2023 version of Form I-9 became mandatory after October 31, 2023
• Earlier versions (including the 2020 version) are no longer valid
• COVID-19 remote verification flexibilities have ended — physical document review is required unless using an authorized alternative
• e-Verify was introduced via a 1996 pilot program and became a federal government tool in 2007; some industries and states require it
• If using e-Verify, check the corresponding box in the additional information field on Section 2

Common mistakes to avoid

• Using an unengaged or unfamiliar authorized representative to review documents
• Accepting expired documents or documents that don't match the employee's current legal name
• Failing to collect Supplement A when a preparer or translator assisted the employee
• Using a PO box as the employer address — use the physical work location
• Specifying which documents an employee must bring — illegal; provide a list of acceptable options only
• Entering a middle name in full if instructions specify initial only — follow form instructions precisely