How to Fill Out Form I-9: Complete Employment Eligibility Verification Guide for 2026

Every employer in the United States must complete USCIS Form I-9 (Employment Eligibility Verification) for each person they hire. This form verifies that an employee is both who they say they are and authorized to work in the United States.

Getting the I-9 right matters: civil penalties for paperwork violations range from $272 to $2,701 per form for first offenses, and fines for knowingly hiring unauthorized workers can reach $27,018 per worker.

This guide walks you through every section of Form I-9 using the current edition (Rev. 08/01/2023, valid through 05/31/2027), explains what changed for 2026, and shows both employers and employees exactly what to do.

Quick Summary

Before we go step by step, here are the essential facts:

Who fills it out: Both the employee (Section 1) and the employer (Section 2)
When: Section 1 on or before Day 1; Section 2 within 3 business days of start date
Where to keep it: The employer retains the completed form — do NOT send it to USCIS or ICE
Time to complete: 25–34 minutes (per USCIS Paperwork Reduction Act estimate)
Cost: Free
Current edition: Rev. 08/01/2023 (OMB No. 1615-0047, expires 05/31/2027)
2026 changes: COVID-era remote verification flexibilities end March 31, 2026; increased penalties; permanent E-Verify remote procedure now available

What’s New for I-9 in 2026

Several important changes affect how employers complete and manage Form I-9 this year:

Change	What It Means
COVID-era flexibilities expire March 31, 2026	Relaxed document examination rules from the pandemic are ending. After this date, employers must use either in-person inspection or the official E-Verify remote procedure
Permanent remote verification via E-Verify	Employers enrolled in E-Verify in good standing can permanently examine documents via live video call — no in-person meeting required
Increased civil penalties	Adjusted for inflation: $272–$2,701 per form for paperwork violations; $676–$27,018 per worker for knowing hiring violations
Form edition remains current	The Rev. 08/01/2023 edition is valid through 05/31/2027 — no new form version this year
Enhanced ICE enforcement	Increased workplace audits and I-9 inspections expected throughout 2026, making compliance more critical than ever

Important: If your company used COVID-era remote verification to complete any I-9 forms, you must ensure those forms have been remediated with proper in-person (or authorized remote) document examination by March 31, 2026.

Understanding How the I-9 Process Works

Before filling out the form, it helps to understand the overall workflow.

The Verification Process

Employee receives a job offer — the I-9 process cannot begin before this
Employee completes Section 1 on or before their first day of work
Employee presents original documents from the Lists of Acceptable Documents
Employer examines original documents (physically or via authorized remote procedure) and completes Section 2 within 3 business days
Employer retains the completed I-9 for the required retention period
If work authorization expires, the employer completes Supplement B (Reverification) before the expiration date

Form I-9 Consists Of:

Section 1 — Employee Information and Attestation
Section 2 — Employer Review and Verification
Lists of Acceptable Documents — Three lists (A, B, C) of identity and work authorization documents
Supplement A — Preparer and/or Translator Certification for Section 1
Supplement B — Reverification and Rehire (formerly Section 3)

Who Must Complete Form I-9?

I-9 Is Required For:

Every employee hired after November 6, 1986 (in the CNMI, after November 27, 2011)
Both U.S. citizens and noncitizens — citizenship status doesn’t exempt anyone
Full-time, part-time, seasonal, and temporary employees
Employees of staffing agencies — the agency completes the I-9
Minors (under 18) hired for employment
Remote employees working in the United States

I-9 Is NOT Required For:

Independent contractors — they’re not employees
Unpaid volunteers — no remuneration means no I-9
Employees hired before November 7, 1986 — grandfathered under IRCA
Self-employed individuals with no employer
Casual domestic workers — those engaged in sporadic, irregular, or intermittent domestic service
Workers employed outside the United States — even if the employer is based in the U.S.

Step-by-Step Instructions

Section 1: Employee Information and Attestation

Who completes it: The employee Deadline: On or before the first day of employment (the day the employee begins performing labor or services for pay)

The employee may complete Section 1 before the first day of employment, but not before accepting a job offer.

Step 1: Enter Personal Information

Fill in the following fields:

Field	Instructions
Last Name (Family Name)	Your current legal last name. If you have only one name, enter it here and put “Unknown” in the First Name field
First Name (Given Name)	Your current legal first name
Middle Initial	If applicable; leave blank if none
Other Last Names Used	Maiden name, previous married name, etc. Leave blank if none
Address	Current street address, apartment number, city, state, and ZIP code
Date of Birth	MM/DD/YYYY format
Social Security Number	Your 9-digit SSN. Voluntary unless your employer participates in E-Verify, in which case it is required. Do NOT enter an ITIN
Email Address	Optional — helps you receive E-Verify notifications if applicable
Telephone Number	Optional

Tip: Your name must match your identity documents. If your legal name differs from what’s on your documents (e.g., after marriage), update your documents first or use the name shown on your documentation.

Step 2: Attest to Your Citizenship or Immigration Status

You must select one of four boxes:

Status	Who Qualifies
1. A citizen of the United States	Born in the U.S. or naturalized
2. A noncitizen national of the United States	Born in American Samoa, certain former Trust Territory citizens
3. A lawful permanent resident	Green Card holders (Form I-551). Conditional residents should also select this. Asylees and refugees should NOT select this
4. An alien authorized to work	Individuals with valid work authorization who don’t fit categories 1–3

If you select “Lawful permanent resident”: Enter your 7- to 9-digit USCIS Number (A-Number).

If you select “An alien authorized to work”: Enter:

The expiration date of your employment authorization (enter “N/A” if it doesn’t expire — e.g., refugees, asylees)
One of: USCIS Number/A-Number (7–9 digits), Form I-94 Admission Number (11 digits), or Foreign Passport Number with Country of Issuance

Step 3: Sign and Date

Sign Section 1 and enter the date you signed. Do NOT back-date this field. The date must be on or before your first day of employment.

Step 4: Preparer/Translator (If Applicable)

If someone helped the employee complete Section 1 or translated it:

The preparer/translator must complete the certification on Supplement A
Each preparer/translator completes a separate certification
There’s no limit on the number of preparers/translators
Employers must retain Supplement A with the I-9

If the employee completed Section 1 without assistance, Supplement A is not required.

Step 5: Present Documentation

Within 3 business days of your first day of employment, present original, acceptable, unexpired documents to your employer.

Example: If you start on Monday, you must present documents by Thursday.

Exception: If hired for less than 3 business days, present documents on your first day.

Acceptable Documents

Employees choose which documents to present. Employers cannot request specific documents or reject valid ones — doing so violates anti-discrimination laws.

List A — Documents That Prove Both Identity AND Work Authorization

One document from this list is sufficient:

Document	Notes
U.S. Passport	Current or expired (for citizens)
U.S. Passport Card	Current or expired (for citizens)
Permanent Resident Card (Form I-551)	“Green Card”
Foreign passport with temporary I-551 stamp	Must have MRIV stamp or I-551 notation
Employment Authorization Document (Form I-766)	EAD card
Foreign passport with Form I-94	For nonimmigrants authorized to work for a specific employer
Passport from FSM, RMI, or Palau with Form I-94	Under Compact of Free Association

List B — Documents That Prove Identity Only

Must be combined with one List C document:

Document	Notes
Driver’s license or state ID card	With photo
School ID card with photo	Must contain a photograph
Voter registration card	—
U.S. military card or draft record	—
Military dependent’s ID card	—
U.S. Coast Guard Merchant Mariner Document	—
Canadian driver’s license	For Form I-9 purposes

For employees under 18 who cannot present the above, alternative documents may be accepted — see the M-274 Handbook.

List C — Documents That Prove Work Authorization Only

Must be combined with one List B document:

Document	Notes
Social Security card	Must be unrestricted (not marked “NOT VALID FOR EMPLOYMENT”)
Certification of Birth Abroad (FS-545)	Issued by Department of State
Original or certified copy of birth certificate	Issued by state, county, or municipal authority with an official seal
Native American tribal document	—
U.S. Citizen ID Card (Form I-197)	—
Identification Card for Use of Resident Citizen (Form I-179)	—
Employment authorization document issued by DHS	Various forms of temporary work authorization

Section 2: Employer Review and Verification

Who completes it: The employer (or authorized representative) Deadline: Within 3 business days of the employee’s first day of employment

If the employee is hired for less than 3 business days, Section 2 must be completed on the first day of employment.

Step 1: Examine Original Documents

The employer (or authorized representative) must:

Physically examine the original documents presented — or examine them via an alternative procedure authorized by the Secretary of DHS (i.e., the E-Verify remote procedure)
Verify the documents reasonably appear genuine and relate to the person presenting them
Record document title, issuing authority, document number, and expiration date
Return originals to the employee — you may make photocopies, but must return originals

Critical rules:

Accept photocopies only for certified copies of birth certificates — all other documents must be originals
Cannot specify which documents the employee must present
Cannot reject documents that reasonably appear genuine
Must accept documents with future expiration dates

If the employee presents List A documentation → fill in the List A column only. If the employee presents List B + List C documentation → fill in both columns.

Step 2: Record Additional Information

Use the Additional Information field for:

Extensions of employment authorization
Replacement document information (if a receipt was previously presented)
E-Verify case numbers
Termination dates and form retention dates

Step 3: Select Alternative Procedure Box (If Applicable)

Check this box only if you used an alternative document examination procedure authorized by DHS (such as the E-Verify remote procedure via live video call).

Step 4: Complete the Employer Certification

Enter the employee’s first day of employment (MM/DD/YYYY)
Enter the employer’s business name and address
Sign and date the certification
Print your name and title

Supplement B: Reverification and Rehire

Use Supplement B (formerly Section 3) when:

Reverification

When an employee’s work authorization expires, you must reverify before the expiration date:

Employee presents a new List A or List C document showing continued work authorization
Record the new document information in Supplement B
Do NOT reverify: U.S. citizens, noncitizen nationals, lawful permanent residents, or employees with unrestricted Social Security cards

Rehires

If you rehire an employee within 3 years of the original I-9 date:

If the employee is still authorized: record the rehire date and any name changes
If authorization has expired: reverify as described above
If rehired after 3 years: complete a new Form I-9

I-9 Deadlines and Retention

Deadline	Requirement
Day 1	Employee completes and signs Section 1 (no later than first day of work for pay)
Day 3	Employer completes Section 2 (within 3 business days of start date)
Before expiration	Reverify employees with expiring work authorization
Retention	Keep I-9 for 3 years after hire date OR 1 year after termination — whichever is later
Inspection	Must be available within 3 days of a government request (DHS, DOL, or DOJ)

Storage tip: Store I-9 forms separately from employee personnel files. This makes it easier to produce them during an audit without exposing other employee information.

E-Verify and Remote Verification in 2026

What Is E-Verify?

E-Verify is a web-based system run by USCIS and SSA that compares Form I-9 information against government databases to confirm work authorization. It’s used after completing Form I-9, not as a replacement.

Who Must Use E-Verify?

Requirement	Who
Mandatory	Federal contractors and subcontractors (per FAR E-Verify clause)
State mandates	Alabama, Arizona, Georgia, Mississippi, North Carolina, South Carolina, Tennessee, Utah, and others require E-Verify for certain employers
Voluntary	Any employer can enroll for free at e-verify.gov

E-Verify Requirements for Employees

If your employer uses E-Verify:

You must provide your Social Security number in Section 1
If you haven’t received your SSN yet, leave it blank and update when received
Any List B document must contain a photograph
Providing your email address enables E-Verify notifications

Remote Document Examination (2026)

Starting in 2023, employers enrolled in E-Verify in good standing can permanently use a remote procedure:

Conduct a live video call with the employee
Employee holds up original documents on camera — front and back
Examiner verifies documents appear genuine and relate to the employee
Employee transmits clear images of both sides of all documents
Employer retains images with the I-9 form
Check the alternative procedure box in Section 2

After March 31, 2026: This E-Verify remote procedure and in-person examination are the only authorized methods. COVID-era flexibilities end permanently.

Common Mistakes and How to Avoid Them

Mistake 1: Missing or Late Completion

Problem: Section 1 not done by Day 1, or Section 2 not done within 3 business days.

Fix: Create a standardized onboarding checklist. Set calendar reminders for each new hire’s I-9 deadline (Day 1 for Section 1, 3 business days later for Section 2).

Mistake 2: Accepting Photocopies

Problem: Examining photocopies, faxes, or digital images instead of original documents.

Fix: Always examine original documents in person — or via the authorized E-Verify remote procedure. The only exception is certified copies of birth certificates for List C.

Mistake 3: Requesting Specific Documents

Problem: Telling an employee “bring your passport” or “I need your Green Card.”

Fix: Show the employee the Lists of Acceptable Documents and let them choose. Requesting specific documents based on citizenship, immigration status, or national origin is illegal under anti-discrimination law.

Mistake 4: Over-Documenting

Problem: Asking an employee who presents a List A document to also show List B and List C documents.

Fix: If an employee presents acceptable List A documentation, do not request any additional documents. Similarly, if they present List B + C, do not ask for List A.

Mistake 5: Using an Outdated Form

Problem: Completing I-9 on an expired or obsolete edition.

Fix: Always check the edition date in the lower left corner. The current valid edition is Rev. 08/01/2023 (expires 05/31/2027). Download the latest version from uscis.gov/i-9 or use our free online tool.

Mistake 6: Not Reverifying When Required

Problem: Failing to reverify an employee whose work authorization has expired.

Fix: Track expiration dates for all employees with temporary work authorization. Set reminders 90 days before expiration. Complete Supplement B before the document expires.

Mistake 7: Reverifying Citizens or Permanent Residents

Problem: Asking U.S. citizens or Green Card holders to reverify when their document expires.

Fix: Never reverify U.S. citizens, noncitizen nationals, or lawful permanent residents. This applies even if their Green Card or state ID expires. Reverification only applies to employees with expiring work authorization.

I-9 Audit Preparation

With increased ICE enforcement in 2026, employers should be prepared for an I-9 audit at any time.

What Triggers an Audit?

Random selection by ICE
Tips or complaints
Industry-targeted sweeps
Follow-up from a previous audit
Connection to another investigation

How an Audit Works

ICE serves a Notice of Inspection (NOI) — also called a “silent raid”
You have 3 business days to produce all requested I-9 forms
ICE reviews every form for technical and substantive violations
ICE issues findings: compliant, technical violations, substantive violations, or knowing violations
Fines are assessed per form/per worker

Self-Audit Checklist

Review your I-9 files regularly:

All I-9 forms use the current edition (Rev. 08/01/2023)
Section 1 is complete and signed by the employee
Section 2 is complete and signed by the employer
Documents recorded match the Lists of Acceptable Documents
No expired work authorization without reverification
Forms are retained for the required period
Terminated employees’ I-9s are purged on schedule (not too early, not too late)
Supplement A is retained where a preparer/translator was used
Supplement B is used for reverifications and rehires

Tip: Correct errors as you find them during a self-audit. Draw a line through the incorrect information, enter the correct information, initial, and date the correction. Do not use correction fluid or backdate entries.

Penalties for I-9 Violations

Civil Penalties (2026 Amounts, Adjusted for Inflation)

Violation Type	First Offense	Second Offense	Third+ Offense
Paperwork violations (missing, incomplete, or improperly completed I-9s)	$272 – $2,701 per form	$272 – $2,701 per form	$272 – $2,701 per form
Knowingly hiring unauthorized workers	$676 – $5,404 per worker	$5,404 – $13,508 per worker	$8,106 – $27,018 per worker
Continuing to employ unauthorized workers	$676 – $5,404 per worker	$5,404 – $13,508 per worker	$8,106 – $27,018 per worker

Criminal Penalties

Pattern or practice of knowingly hiring unauthorized workers: fines up to $3,000 per worker and/or 6 months imprisonment
Document fraud: fines and/or up to 5 years imprisonment

Discrimination Penalties

Employers who discriminate based on citizenship status, immigration status, or national origin during the I-9 process may face penalties from the Department of Justice, Immigrant and Employee Rights Section
Contact: www.justice.gov/ier or call 1-800-255-7688

Frequently Asked Questions

Can I complete Form I-9 before the employee starts work?

The employee may complete Section 1 after accepting a job offer but before their first day. However, the employer cannot complete Section 2 before the employee’s first day of employment. Never complete the I-9 before a job offer has been made.

What if an employee can’t present documents within 3 days?

If an employee presents a receipt for a replacement document (e.g., a lost or stolen document), the employer must accept it. The employee then has 90 days from the date of hire to present the actual document. Record the receipt in Section 2 and update when the actual document is presented.

Can an employee present an expired document?

Generally, no — documents must be unexpired. However, some List A documents (like expired U.S. passports for U.S. citizens) may still be acceptable. Check the current M-274 Handbook for specifics.

What if the employee’s name doesn’t match their document?

If the name on the document doesn’t match the name entered in Section 1, the employee should provide documentation explaining the name change (e.g., marriage certificate, court order). This isn’t required, but helps clarify discrepancies. The employer cannot reject a document solely because of a name difference if it reasonably appears genuine.

Can I store I-9 forms electronically?

Yes. Form I-9 may be generated, signed, and retained electronically in compliance with DHS regulations (8 CFR section 274a.2). Electronic systems must include proper security, indexing, and audit trail capabilities.

Do I need to complete an I-9 for remote employees?

Yes. All employees working in the United States need an I-9 regardless of where they work. For remote employees, you can use an authorized representative to examine documents in person, or use the E-Verify remote procedure if enrolled.

What happens during a government I-9 inspection?

ICE serves a Notice of Inspection and you have 3 business days to produce all I-9 forms. An ICE agent reviews each form for completeness and accuracy. You may be fined for technical violations (minor errors) or substantive violations (missing forms, unauthorized workers). Having a clean I-9 file is the best defense.

How do I correct an error on a completed I-9?

Draw a single line through the incorrect entry so it remains legible, write the correct information next to it, and initial and date the correction. Never use correction fluid, backdate entries, or create a new I-9 to replace one with errors (unless the original is missing entirely).

I-9 vs. Other Employment Forms

Aspect	I-9	W-4	W-9
Issuing Agency	USCIS (DHS)	IRS	IRS
Purpose	Verify identity and work authorization	Set federal tax withholding	Provide TIN to clients
Who Fills It Out	Employee + Employer	Employee only	Independent contractor
Required For	All employees	All employees	Independent contractors
Documents Required	Original identity/work auth documents	None	None
Sent to Government	No (retained by employer)	No (stays with employer)	No (stays with client)
Applies To	Citizens and noncitizens	Citizens and authorized workers	Citizens and authorized workers

USCIS Resources and Contact Information

Resource	Details
I-9 Central	uscis.gov/i-9-central — official USCIS guidance hub
M-274 Handbook	Handbook for Employers — detailed completion instructions
E-Verify	e-verify.gov — electronic employment verification
I-9 Email	I-9Central@uscis.dhs.gov
Employer Hotline	1-888-464-4218 (TTY: 1-877-875-6028)
Employee Hotline	1-888-897-7781 (TTY: 1-877-875-6028)
Anti-Discrimination	justice.gov/ier or 1-800-255-7688

Security and Privacy

The I-9 Contains Sensitive Information

Social Security Number
Date of birth
Citizenship/immigration status
Copies of identity documents

Best Practices for Employers

Store I-9 forms in a locked cabinet or secure electronic system, separate from personnel files
Limit access to I-9 forms to authorized HR personnel only
Implement proper retention and destruction schedules
Use encryption for electronically stored I-9 data
Never share I-9 information except when required by government inspection
Shred or securely delete I-9 forms when the retention period expires

Before You Submit: Employer Checklist

Verify these items for every new hire I-9:

Understanding Form I-9 connects to these related employment forms:

Form W-4 — Employee’s Withholding Certificate (typically completed alongside I-9 on Day 1)
Form W-2 — Wage and Tax Statement (year-end reporting of wages and taxes)
Form W-9 — Request for Taxpayer Identification Number (for independent contractors — NOT employees)
Form I-864 — Affidavit of Support (immigration sponsorship)
Form DS-11 — U.S. Passport Application (List A document for I-9)
USCIS I-9 Instructions — Official USCIS instructions (PDF)
M-274 Handbook — Comprehensive employer guidance

Conclusion

Completing Form I-9 correctly protects both employers and employees. Here’s the quick version:

Employee completes Section 1 on or before their first day of work — name, address, DOB, SSN, and citizenship/immigration attestation
Employee presents original documents from List A (identity + work authorization) or List B + List C (identity and work authorization separately)
Employer examines originals and completes Section 2 within 3 business days — cannot request specific documents
Employer retains the I-9 for 3 years after hire or 1 year after termination, whichever is later
Reverify when needed using Supplement B — only for employees with expiring work authorization

For 2026, pay special attention to the expiration of COVID-era flexibilities on March 31 and consider enrolling in E-Verify to unlock the permanent remote document examination procedure.

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Last updated: February 15, 2026 Reviewed by David Chen, Employment Compliance Specialist Based on USCIS Form I-9 Instructions (Rev. 01/20/25) and current DHS enforcement guidance.

Topics: I-9Employment FormsUSCISEmployment VerificationE-VerifyNew Hire2026HR Compliance

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Written by David Chen Employment Compliance Specialist