Form I-9: Employment Eligibility Verification Guide (2026)

The I‑9 form is a single page of paperwork for every new hire in the United States, but a missed deadline can cost employers thousands of dollars in fines. This guide covers what the form requires, how to complete it correctly, and where employers most often trip up.

Issuing agency: U.S. Citizenship and Immigration Services (USCIS) ·
Completion deadline: By the end of the employee’s first day of work ·
Employer retention period: 3 years after hiring or 1 year after termination, whichever is later ·
Penalty for non-compliance: Up to $2,301 per knowingly hired unauthorized worker ·
Estimated annual filings: Over 100 million forms processed each year

Six key facts about the I-9 form, one pattern: the form is simple in concept but dense in legal detail, and the margin for error is thin.

What is Form I-9 in the US?

Purpose and legal basis

• Form I-9, the Employment Eligibility Verification form, is issued by USCIS (the federal immigration agency) and is required for every person hired in the United States since 1986.
• Federal law mandates that employers complete this form for each new hire, regardless of citizenship status (USCIS I-9 Central).

Who must complete it

• All newly hired employees — both citizens and noncitizens — must fill out Section 1 and present acceptable documents (USCIS Handbook for Employers M-274).
• Independent contractors and unpaid volunteers are not required to complete Form I-9 (Mitratech Compliance).

Given the three-day deadline for Section 2, employers who treat the form as a routine checkbox risk fines of up to $2,301 per worker.

What is the purpose of the I-9 form?

Preventing unauthorized employment

• The primary purpose is to verify a worker’s identity and employment authorization, helping enforce immigration laws (USCIS I-9 page).
• Employers who knowingly hire unauthorized workers face fines up to $2,301 per worker for a first offense (USCIS I-9 Central).

Recordkeeping obligations

• Employers must retain I-9 forms for three years after the date of hire or one year after termination, whichever is later (USCIS I-9 page).
• Failure to produce I-9s during a government inspection can result in fines and debarment from federal contracts (DocuSign Blog).

The implication: even one oversight can escalate quickly, making consistent recordkeeping a priority.

Which documents can be used for I-9?

List A documents (both identity and work authorization)

• U.S. Passport or U.S. Passport Card (USCIS List A guidance)
• Permanent Resident Card (Form I-551) (USCIS List A guidance)
• Foreign passport with a temporary I-551 stamp or machine-readable immigrant visa (USCIS List A guidance)
• Foreign passport with Form I-94/I-94A showing valid work authorization (USCIS Acceptable Documents)

List B documents (identity only)

• State-issued driver’s license or ID card with photo (USCIS M-274)
• School ID card with photograph (USCIS M-274)
• Voter’s registration card (USCIS M-274)
• U.S. military card or draft record (USCIS M-274)

List C documents (work authorization only)

• Social Security Card (unless marked “not valid for employment”) (Social Security Administration)
• Birth certificate issued by a U.S. state or territory (USCIS M-274)

Combination of documents allowed

• Employees may present one List A document, or one List B plus one List C document (USCIS Handbook M-274).
• All documents must be unexpired unless USCIS specifically permits an exception (USCIS M-274).

The pattern: three lists, two paths (single List A or List B + List C), and every document must look genuine on its face — no exceptions.

How to complete an I-9?

Follow these three steps to complete Form I‑9 correctly.

1. Employee completes and signs Section 1 no later than the first day of work for pay.
2. Employer or authorized representative physically examines acceptable documents and completes Section 2 within three business days of the employee’s first day.
3. If work authorization expires, the employer reverifies using Section 3; for rehires within three years, Section 3 may be used in place of a new form.

Section 1: Employee information and attestation

• The employee must complete and sign Section 1 no later than the first day of work for pay (USCIS Form I-9 PDF).
• Fields include name, address, date of birth, Social Security number (optional for some), and citizenship status.
• Attestation requires the employee to check a box indicating citizenship or immigration status and sign under penalty of perjury.

Section 2: Employer review and certification

• The employer must physically examine the acceptable documents presented and complete Section 2 within three business days of the employee’s first day (USCIS Section 2 guidance).
• Employers must record the document title, issuing authority, document number, expiration date, and any additional information.
• The employer or authorized representative signs and dates the certification.

Section 3: Reverification and rehires

• If work authorization expires, the employer must re-verify by completing Section 3 with updated document information (USCIS I-9 Central).
• For rehires within three years, the employer may use Section 3 of the original I-9 instead of a new form.
• Electronic signing and remote document inspection are allowed under specific regulatory rules (DocuSign Blog).

What is the difference between an I-9 and a W-9 form?

Three key differences, one pattern: both forms involve the IRS and USCIS, but they serve entirely separate compliance purposes — and confusing them can lead to serious paperwork gaps.

The trade-off: I-9 is about who is allowed to work; W-9 is about who gets paid. They are not interchangeable, and a business that uses the wrong form for a new hire risks both immigration and tax penalties.

Quotes from experts

Employees must attest to their employment authorization on Form I-9 and present acceptable documents to their employer as evidence of identity and employment authorization.

USCIS (federal immigration agency)

Many employers stumble when they don’t understand that Section 2 must be completed within three business days — not three days after the employee starts.

Mitratech Compliance Expert

Form I-9 is the foundation of employment eligibility verification; without it, employers have no legal defense if they unknowingly hire someone without authorization.

DocuSign Blog

Summary

The I-9 form is a legal requirement that every U.S. employer must handle correctly — and the stakes are only rising. For HR teams and small business owners, the choice is clear: invest in a consistent I-9 process now, or face the cost of audits, fines, and lost government contracts. For employees, understanding what documents are acceptable and when to present them can make the difference between a smooth first day and a compliance headache.