Work Authorization & I-9 Compliance in the United States — Employer Guide 2026

What Is Form I-9? (And Who Must Complete It)

Form I-9, Employment Eligibility Verification, is the federal form required by the Immigration Reform and Control Act (IRCA), enacted November 6, 1986. Every US employer must complete a Form I-9 for every employee hired after that date to verify the employee's identity and authorization to work in the United States.

Form I-9 applies to all employees regardless of citizenship or immigration status US citizens, permanent residents, and noncitizens alike. It applies to full-time, part-time, and temporary employees. There are no employer size exemptions. A sole proprietor with one hire must comply.

What Form I-9 Is NOT: It does not apply to independent contractors. If you engage workers as independent contractors, Form I-9 is not required but misclassifying employees as contractors to avoid I-9 obligations is itself a serious violation. See our guide on independent contractor vs. employee classification in the US. It is not submitted to the government, completed I-9 forms are retained on-site by the employer. It does not replace E-Verify you must complete Form I-9 even if enrolled in E-Verify.

Current Form Edition

The current edition of Form I-9 is the August 1, 2023 edition (Rev. 08/01/23). USCIS extended its expiration date to May 31, 2027. Employers using electronic I-9 systems must update their systems to reflect this expiration date by July 31, 2026.

Retention Rules

Every employer must retain completed I-9 forms for the longer of 3 years from the date of hire, or 1 year from the date of termination. Forms must be stored separately from personnel files and made available to ICE, DHS, or the DOL within 3 business days of a Notice of Inspection.

How to Complete Form I-9: Section 1, Section 2, and Supplement B

Section 1 — Employee Attestation (Completed by the Employee)

The employee must complete and sign Section 1 no later than the first day of work. Section 1 captures the employee's name, address, date of birth, Social Security Number (voluntary unless the employer uses E-Verify), and citizenship or immigration status attestation. If the employee requires a preparer or translator, that person must complete the Preparer and/or Translator Certification.

Section 2 — Employer Review and Verification (Completed by the Employer)

The employer or an authorized representative must examine the employee's original documents in person and complete Section 2 within 3 business days of the employee's start date (for employment lasting more than 3 days). During document examination, the employer must physically examine original documents, accept documents that reasonably appear genuine, not specify which documents to present, and not accept expired documents.

Remote Document Examination — DHS Alternative Procedure

Employers enrolled in E-Verify may use the DHS-authorized alternative procedure (authorized August 2023) to examine documents via live video call rather than in person. The employer must be enrolled in E-Verify, examine documents via live video interaction, retain clear copies of all documents, and note in Section 2 that the alternative procedure was used.

Supplement B — Reverification and Rehire

Supplement B is used to document: (1) reverification when an employee's work authorization or EAD expires; (2) rehires within 3 years of the original hire date; and (3) legal name changes. Permanent residents and US citizens are never subject to reverification. List B (identity-only) documents are never reverified.

Form I-9 Acceptable Documents: Lists A, B, and C

The Lists of Acceptable Documents are the definitive reference for what an employee may present. Employers must provide a copy of or link to these lists to every new hire. Employees choose which documents to present employers may not dictate the choice.

Common mistakes that generate fines: accepting expired documents; requesting a specific document type; accepting a photocopy as the original; recording incorrect document information in Section 2.

I-9 Violations and Penalties in 2026

DHS adjusts I-9 civil penalties annually under the Federal Civil Penalties Inflation Adjustment Act. The most recent adjustment took effect January 2, 2025, and these amounts remain in effect through 2026.

2026 Enforcement Alert: ICE Notices of Inspection in the first half of 2025 were issued at a rate at least 10 times higher than in 2024. The One Big Beautiful Bill Act (signed July 4, 2025) funded 10,000 new ICE officers the largest single personnel increase in agency history along with $170 billion in enforcement funding. Historical ICE audits consistently find at least one fineable error in approximately 76% of all I-9 forms reviewed. The most common single cause: late Section 2 completion.

What Happens During an I-9 Audit?

An I-9 audit is a formal inspection of an employer's Form I-9 records by ICE's Homeland Security Investigations (HSI) division. Employers in California and Oregon are required by state law to post notices for employees if an inspection is imminent.

E-Verify: What It Is, How It Works, and E-Verify+

E-Verify is a free, web-based system operated by DHS in partnership with the Social Security Administration. It cross-checks the information entered on Form I-9 against federal records to confirm work eligibility. E-Verify is separate from Form I-9, completing Form I-9 correctly is still required even for enrolled E-Verify employers.

E-Verify+ — The New Combined Digital Workflow

E-Verify+ is a new DHS digital workflow that combines Form I-9 and E-Verify into a single online process. Once a job offer is accepted, the employer creates an E-Verify+ case and the employee receives a secure link to complete their I-9 documentation digitally. E-Verify+ is currently available to employers through their existing E-Verify accounts. It is not yet available via Web Services or E-Verify Employer Agents.

E-Verify Status Change Report

The E-Verify Status Change Report flags when an employee's Employment Authorization Document or work authorization has been revoked, for example, due to TPS termination or CHNV parole revocation. An employer that receives a Status Change Report indicating an employee's authorization has been revoked and continues to employ that person without reverification is engaged in knowing employment of an unauthorized worker.

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Which States Require E-Verify? — 2026 State Requirements

While E-Verify is voluntary at the federal level for most private employers, more than 20 states now mandate its use. Critical rule: Once an employer enrolls in E-Verify, they must use it for ALL new hires across the organization, not selectively for hires in mandatory states.

For background screening considerations that pair with I-9 verification, see our guide to background check and drug testing laws in the United States.

Reverification, TPS Terminations, and EAD Auto-Extension Changes

The 2025–2026 period brought the most significant changes to employment authorization documentation in years.

End of Broad EAD Auto-Extension

DHS ended the broad 540-day automatic EAD extension effective October 30, 2025. Employees who filed Form I-765 on or after October 30, 2025 no longer receive an automatic extension while the application is pending. For TPS-based EAD renewal applications filed on or after July 22, 2025, up to 1 year or the duration of TPS (whichever is shorter) may apply as an auto-extension.

TPS Terminations: Employer Reverification Obligations

DHS terminated Temporary Protected Status designations for Haiti, Venezuela, Somalia, and Yemen in 2025–2026. Employers must reverify affected employees using Supplement B before their TPS-based work authorization expires. Check EAD category codes: A12 or C19 indicate TPS-based EADs. Category code A11 indicates DED. Employers enrolled in E-Verify should monitor the Status Change Report for alerts on affected employees.

CHNV Parole Revocations

DHS began terminating parole under the Cuban, Haitian, Nicaraguan, and Venezuelan (CHNV) parole programs on May 30, 2025. Corresponding (c)(11) category EADs were revoked on a case-by-case basis. Employers cannot determine whether a (c)(11) EAD is affected by visual inspection alone, E-Verify's Status Change Report is the primary tool for enrolled employers.

I-9 Compliance Best Practices: How to Build an Audit-Ready Program

1. Centralize I-9 Policy Ownership

Assign one person or team as the designated I-9 compliance owner. Decentralized onboarding, where different hiring managers complete I-9s using different procedures, is a primary source of inconsistency errors.

2. Train All I-9 Preparers Annually

Every HR coordinator, hiring manager, or authorized representative who completes Section 2 must be trained on current I-9 requirements. Annual refreshes are the minimum, add a refresher whenever USCIS issues a guidance update.

3. Conduct Regular Internal Audits

Internal audits are the most effective tool for identifying and correcting errors before ICE does. Frequency recommendation: quarterly for employers with 100+ annual hires; annually for smaller employers. Pull a random sample of 20–30 forms and check for completeness, timeliness, and retention compliance.

4. Use Electronic I-9 Systems

Electronic I-9 platforms enforce completeness requirements at the point of data entry, automate reverification deadline reminders, and simplify ICE production requests. 2026 system update deadline: If your electronic I-9 system still shows the old expiration date, it must be updated to May 31, 2027 before July 31, 2026.

5. Build a Reverification Calendar

For every employee with temporary work authorization, record the authorization expiration date and set an alert for 90 days before expiration. Do not wait until a document expires, the obligation to reverify is triggered before expiration, not after.

6. Establish an NOI Response Protocol

Define in advance what happens if ICE issues a Notice of Inspection: who is notified immediately, who contacts legal counsel, who compiles the I-9 forms. Employers who respond to NOIs without counsel and volunteer information beyond what is required consistently face worse outcomes. California and Oregon employers must also notify employees of an imminent inspection.

7. Store I-9 Forms Separately from Personnel Files

I-9 forms must be stored separately from personnel files and made available to ICE on request. Commingling I-9s with performance reviews, salary history, and medical information creates both a compliance risk and an unnecessary disclosure risk.

For employers managing US hiring at scale, Qureos provides the hiring workflow infrastructure to connect candidate sourcing to compliant Day 1 onboarding. See our US Talent Sourcing Challenges 2026 guide for the full sourcing-to-hire picture.

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I-9 Compliance for Remote and International Hires

Remote Hires Within the US

Two options exist for completing Section 2 with a remote US employee: (1) DHS alternative procedure (enrolled E-Verify employers), document examination via live video call, requires document copy retention; (2) Authorized representative (all employers), any person can serve as an authorized representative to examine documents in person. The employer remains liable for any errors made by the representative. Do not ask the employee to mail or email document copies as a substitute for examination.

International Employers Expanding to the US

Employers based in MENA, GCC, South Asia, or elsewhere who are hiring US-based employees face the I-9 as a compliance obligation they may have no prior experience with. There is no equivalent to Form I-9 in most non-US employment systems.

• The I-9 obligation applies from the first US hire, regardless of employer size, headquarters location, or industry.
• The anti-discrimination rule applies equally to international employers, you cannot require specific document types based on perceived nationality or immigration status.
• Remote document examination via E-Verify alternative procedure requires E-Verify enrollment, which requires a US employer EIN.
• See our US Hiring Trends 2026 guide for the broader employment landscape international employers face.

Conclusion

I-9 compliance is not optional, not seasonal, and not a formality. It is a mandatory federal obligation that applies to every US employer from the first hire, with penalty exposure that scales quickly when errors compound across a workforce.

The 2026 enforcement environment is the most active in years. ICE audit volume is up 10x. OBBBA funding added 10,000 new enforcement officers. TPS terminations and the end of broad EAD auto-extensions have created live reverification obligations for thousands of employers. And the historical error rate in audited I-9 forms remains at 76%.

The fix is not complicated. Complete Section 2 within 3 business days, present the full document lists to every new hire, train HR staff annually, run internal audits quarterly, and build a reverification calendar that catches expiring work authorization before it creates a compliance gap.

Qureos helps US employers and international companies expanding into the US build structured, compliant hiring workflows from sourcing through onboarding. Book a demo to see how Qureos connects your candidate pipeline to a Day 1-ready compliance process.

Frequently Asked Questions

What is Form I-9?

Form I-9, Employment Eligibility Verification, is the federal form required under the Immigration Reform and Control Act of 1986. Every US employer must complete a Form I-9 for every employee hired after November 6, 1986, to verify identity and authorization to work in the United States. The current edition is dated August 1, 2023, with an expiration date of May 31, 2027.

Who is required to complete Form I-9?

Every US employer must complete Form I-9 for every employee hired after November 6, 1986. This includes full-time, part-time, and temporary employees, regardless of citizenship. There are no employer size exemptions. Independent contractors are not subject to I-9 requirements. Employees must complete Section 1 by Day 1; employers complete Section 2 within 3 business days. See our guide on independent contractor vs. employee classification.

What are the penalties for I-9 violations in 2026?

The 2026 penalty schedule (effective January 2, 2025) runs from $288 to $2,861 per form for paperwork violations, and from $716 to $28,619 per worker for knowing-hire violations depending on offense history. First knowing-hire offense: $716–$5,724. Third or subsequent offense: $14,305–$28,619 per worker. ICE audit volumes increased at least 10x in 2025 versus 2024.

What is the difference between E-Verify and Form I-9?

Form I-9 is required for all US employers for all new hires. E-Verify is a separate, electronic system that cross-checks I-9 data against DHS and SSA records to electronically confirm work eligibility. E-Verify does not replace Form I-9 both must be completed for enrolled employers. E-Verify+ is a new DHS workflow combining both processes into one digital step.

How long do employers need to keep Form I-9?

Employers must retain each I-9 for 3 years from the date of hire or 1 year from the date of termination, whichever is later. Forms must be stored separately from personnel files. They can be stored on paper or in an electronic system meeting DHS standards. I-9 forms are never submitted to the government.

What documents are acceptable for Form I-9?

Form I-9 uses three lists. List A documents prove both identity and work authorization with a single document (US passport, green card, EAD, or foreign passport with Form I-94). List B documents prove identity only and must be paired with List C (driver's license, state ID, military ID). List C documents prove work authorization only (unrestricted Social Security card, US birth certificate). Employees choose which documents to present, employers may not specify or request a particular document.

Legal Disclaimer: This article is for informational purposes only and does not constitute legal, tax, immigration, or HR advice. I-9 compliance requirements, penalty schedules, and E-Verify mandates change frequently. The regulatory landscape described reflects publicly available information as of March 2026. Consult a qualified immigration attorney or employment counsel before making compliance decisions.