Your guide to Form I-9 in 2026

Form I-9 is a required federal form used to verify an employee’s identity and authorization to work in the United States. If you hire employees to work in the U.S., you are legally required to complete and retain a Form I-9 for each new hire.

Issued by U.S. Citizenship and Immigration Services (USCIS), Form I-9 plays a central role in employment eligibility verification. This guide explains what Form I-9 is, who must complete it, and how employers can stay compliant as requirements evolve in 2026.

What is Form I-9 and why does it matter?

Form I-9, officially known as the Employment Eligibility Verification form, is used to confirm a new employee’s identity and authorization to work in the United States.

All employers hiring employees in the United States are required to complete Form I-9 in accordance with U.S. Citizenship and Immigration Services (USCIS) guidelines. The form helps prevent unauthorized employment while supporting fair, lawful hiring practices for individuals legally permitted to work.

When do you need to complete Form I-9?

Form I-9 must be completed for every employee hired to work in the United States. Timing requirements are strict and apply to all new hires.

Employee deadline: Employees must complete Section 1 of Form I-9 no later than their first day of work for pay.

Employer deadline: Employers must complete Section 2 within three business days of the employee’s first day of work.

Even if an employee works for fewer than three business days, Form I-9 must still be completed.

Using the correct version of Form I-9

Using the current, valid version of Form I-9 is just as important as meeting completion deadlines. USCIS does not release new versions of the Form I-9 on a predictable schedule, and past editions have expired before replacements were issued.

Before onboarding new hires, employers should always check the form’s edition date to confirm they are using the most recent version accepted by USCIS.

Who needs to complete Form I-9 — and who doesn’t

Under federal law, employers must complete Form I-9 for every individual hired for employment in the United States, regardless of citizenship or immigration status. Form I-9 is used to verify the identity and employment eligibility of individuals hired and ensure they are authorized to work in the U.S.

Who needs to complete Form I-9:

Form I-9 is required for all employees hired for employment in the United States, including:

• U.S. citizens and lawful permanent residents
• Non-citizens authorized to work
• Remote and on-site employees
• Full-time, part-time, and temporary employees

If an individual is hired as an employee, Form I-9 must be completed. Employees must complete Section 1 by their first day of work, and employers must complete Section 2 as part of the verification process.

Who does NOT need a Form I-9:

Form I-9 is not required for:

• Independent contractors or freelancers
• Workers provided by a staffing agency (the agency completes the I-9)
• Individuals hired outside the United States who will not perform work on U.S. soil
• Volunteers who are not paid
• Employees hired before November 7, 1986 (unless they are rehired)

In short: If there’s a U.S. employment relationship, Form I-9 applies. If there isn’t, it doesn’t.

What are your responsibilities as the employer in the I-9 process?

As an employer, it’s your job to provide structure and support to guide employees through a legal process. As such, it’s your responsibility to:

• Support the employee to complete the form: Legal forms can feel intimidating for your workforce. Support employees by providing lists of acceptable documents, tactical advice, and materials to guide them through the process and what to expect. Don’t forget to have some FAQs that cover what happens if a query is raised.
• Verify employment eligibility: Employers are responsible for checking that employees have filled out section 1 properly and provided the appropriate documents.
• Retain and store documentation: Employers have a legal duty to retain, store, and show fForm I-9s and supporting documentation copies when requested.

Form I-9 retention requirements

Employers must retain Form I-9 for three years after the date of hire, or one year after employment ends—whichever is later.

Employers must be able to produce Form I-9 records upon request, making secure storage, audit trails, and consistent recordkeeping essential for compliance.

What are the employee’s responsibilities in the I-9 process?

For employees, key I-9 responsibilities include:

• Completing Section 1 accurately and on time: Employees must fully complete Section 1 of Form I-9 by the first day of their employment.
• Provide acceptable verification documents: New hires are responsible for providing original, unexpired copies of their verification documents so that they can be verified within three business days of their start date.
• Know the risks of false information: Employees must be clear that providing false information or invalid documentation may be illegal and could expose them and the employer to penalties.
• Keep documentation and I-9 forms up to date: Employees need to notify their employer of any changes to their employment eligibility, any legal name changes, or if any of their documentation is expiring and needs to be reverified.

A step-by-step guide to completing Form I-9

There are five key parts to the Form I-9:

1. Section 1: Employee information and attestation
2. Section 2: Employer review and verification
3. Lists of acceptable documents.
4. Supplement A: Preparer and/or translator certification for Section 1
5. Supplement B: Reverification and rehire (formerly Section 3)

Let’s take an in-depth look at the purpose of each part, how and when to complete them, and who is responsible for each section.

1. Section 1: Employee information and attestation

Every new employee must complete Section 1 of Form I-9. They can also work with a preparer and/or translator, but any preparer or translator must then complete Supplement A (more on that later).

What details do employees need to provide?

Employees are legally required to provide information on their identity, including:

• Their current legal name
• Previous or other legal last names (e.g., their maiden name)
• Current address including zip code
• Date of birth (in mm/dd/yyyy format)
• Social Security number (if the employer is enrolled in E-Verify)

Optional contact information, such as a phone number or email address, may also be provided to help the Department of Homeland Security (DHS) resolve any discrepancies.

Employees must also attest to their work authorization status by selecting one of the following:

• U.S. citizen
• Non-citizen national
• Lawful permanent resident (with A-Number or USCIS number)
• Non-citizen authorized to work (with expiration date)

Once complete, the employee must sign and date the form.

2. Section 2: Employer review and verification

You, as the employer—or your authorized representative—must fill out I-9 Section 2 (and don’t worry—we’ll talk about authorized representatives later on in this guide).

What is the procedure for Section 2?

In Section 2, you need to verify your new employee’s supporting documentation that proves their identity and eligibility to work in the US.

There are a few steps to this process:

• Examine the original, acceptable, and unexpired documentation (or an acceptable receipt for pending documentation) to ensure it is genuine, valid, and relates to the employee.
• Complete Section 2 of I-9, including the document title, issuing authority, document number, and expiration date.
• Sign and date Section 2 to certify that the documents appear genuine, and that the employee is authorized to work. 

Remote verification using alternative procedure

Employers enrolled in E-Verify may use the I-9 alternative procedure to review employee documents remotely instead of in person, when specific requirements are met. This option is designed for remote and hybrid workforces and comes with specific participation requirements. Find out more about E-Verify in our guide. 

How the alternative procedure works:

• The employee completes Section 1 and submits copies of their documents electronically
• The employer (or authorized representative) conducts a live video interaction to review the documents
• Section 2 is completed, and the “Alternative Procedure” box is checked
• An E-Verify case is submitted and closed
• Document copies are securely retained for audit purposes

To use the alternative procedure, employers must:

• Be enrolled in E-Verify and in good standing
• Complete the required E-Verify training
• Use E-Verify consistently for new hires
• Retain clear, legible document copies

Is E-Verify required?

E-Verify is not required for all employers, but it is required to use the I-9 alternative procedure for remote verification.

3. List of acceptable documents

Each employee has to provide valid documentation that establishes both their identity and their authorization to work in the US. To meet Form I-9 requirements, the DHS has produced three lists of acceptable documentation, from which employees may choose one of the following options:

• One document from List A; or
• One document from List B and one document from List C

Employees choose which documents to present. Employers may not request specific documents or require additional documentation, as doing so isn’t just bad practice—it may actually be illegal under federal law. 

List A: Documents that establish both identity and employment authorization

If your employees can present a valid List A document, that is sufficient. You should not ask them to provide List B or List C documents. List A documents include:

• U.S. passport or passport card
• Foreign passport accompanied by a Form I-94, Form I-94A, or containing a temporary Form I-551 or stamp.
• Permanent Resident Card or Alien Registration Receipt Card (“Green Cards.”)
• Employment Authorization Document Card

List B: Documents that establish identity only

If your employee chooses to present a List B document, they must also present a document from List C. List B documents include:

• US or Canadian driver’s license
• Government-issued ID card or school ID card with a photograph
• Voter registration card
• US military card or draft record

If your business participates in E-Verify, the List B document must contain a photograph.

List C: Documents that establish employment authorization only

If your employees choose to present a List C document, they must also provide a document from List B. List C documents include:

• An unrestricted US Social Security card
• Original or certified copies of birth certificates
• US Citizen ID Card or Resident Citizen ID Card
• An employment authorization document issued by the DHS, such as refugee or asylee records, certificates of US citizenship or naturalization, or an unexpired Reentry Permit

4. Supplement A

A translator, or anyone else who helps an employee to complete Section 1, should fill out a separate certification block on Supplement A, providing their name and address, their signature, and the date.

It’s important to note that even if a preparer or translator helped them, the employee must still sign and date Section 1.

5. Supplement B

Supplement B of Form I-9 allows you to modify or update certain employee details. You should complete Supplement B if your employee has:

• Legally changed their name
• Been rehired within three years of completing their original I-9
• Renewed an expired employment authorization or document

When completing Supplement B, employers must review updated documentation (if applicable), record required details, and sign and date the supplement. Reverification does not apply to U.S. citizens.

To avoid lapses, employers should track document expiration dates and notify employees in advance when reverification is required. WorkBright’s I-9 can help here, with automated reminders and a handy I-9 tracker. Find out more here.

How to check document authenticity

Before completing Section 2 of Form I-9, you or your authorized representative must carefully examine the employee’s documents. You should:

• Check for expiration dates
• Check that they seem authentic (look for any inconsistencies or signs of tampering)
• Compare the document data with the information the employee has provided in Section 1
• Ensure that any photo is a reasonable likeness to the employee

If you’re unsure about the validity of any document, it’s important not to certify it, because it can lead to penalties down the line. 

But with so many document types out there, knowing what to look for can be challenging at scale. This is where using a dedicated platform can come in handy to increase accuracy without increasing your workload. 

WorkBright’s Document Verification tool helps organizations analyze employee documentation for key features, including watermarks, formatting, and signs of tampering. 

Here’s how it works:

• Upload employee documentation into the WorkBright platform
• WorkBright analyzes the documentation for key acceptable document features
• WorkBright notifies you if any documents fail the compliance screening, allowing for manual review and action.

Our platform is an extra layer of protection that can scan hundreds of types of acceptable documents—and when paired with a human reviewer, significantly increases your accuracy and efficiency. 

Why I-9 accuracy matters: Updated penalties for 2026

Form I-9 carries steep penalties for employers who fail to comply with document and verification requirements—turning even honest mistakes into compliance issues that can cost thousands per form and damage your organization’s reputation.

There are three different levels of I-9 errors, with different potential penalties:

1. Minor errors: If you make a trivial mistake, such as a missing address or date, you have 10 days from the submission of the I-9 to correct it. For paper forms, employees should draw a line through the error, add the correct information, and initial and date the correction, without using correction fluid. For electronic I-9 forms, an audit trail should reflect any corrections and additions.
2. Technical mistakes: If you make a more significant technical mistake, like a missing signature or filing after the deadline, you could face fines of up to $2,861 per submission.
3. Substantive errors: Deliberate errors, such as document fraud, or knowingly hiring an employee who is not eligible to work in the US, can cost you anywhere between $716 and $28,619, depending on how many times the offense has occurred.

Many violations stem from preventable issues like incomplete forms, incorrect checkboxes, or poor document retention practices.

Best practices to protect your organization from risk include: 

• Double-check forms for missing or mismatched details
• Retain ID copies for employees’ ID and work eligibility for each new hire
• Store employee documentation securely, with audit trails and access controls
• Run periodic internal audits to catch gaps early

WorkBright’s secure I-9 platform lets you scan and upload work authorization documents to be stored with bank-grade security and an easily traceable audit trail.

What happens during an I-9 audit?

An I-9 audit typically begins when an employer receives a Notice of Inspection (NOI) from U.S. Immigration and Customs Enforcement (ICE) or another authorized government agency.

Once notified, employers generally have three business days to produce all requested Form I-9s and supporting documentation.

During an I-9 audit, government officials may:

• Review Form I-9 documentation for every employee
• Check that Section 1 and Section 2 of the form were completed accurately and on time
• Verify that the correct version of Form I-9 was used
• Confirm proper document examination and retention
• Identify technical, substantive, or uncorrected errors

If violations are found, employers may receive:

• A request to correct minor or technical errors
• A warning notice
• Civil monetary penalties
• In serious cases, criminal penalties for knowingly hiring unauthorized workers

Being audit-ready means maintaining accurate I-9 records, consistent processes, and the ability to quickly retrieve documentation, with the support of HR compliance audit services to identify gaps before enforcement occurs. Many employers rely on HR compliance software to reduce risk, ensure proper I-9 verification, and stay prepared in the event of an audit.

Sick of spending hours on Form I-9s? WorkBright has you covered

For employers hiring US-based staff, having your Form I-9 processes down is a critical part of making sure you’re hiring fairly, responsibly, and compliantly. Regularly checking for updates, auditing your processes, and refamiliarizing your team is your best defense as I-9 guidance evolves.

But to ensure long-term accuracy and cut the admin load long-term, WorkBright’s I-9 compliance software helps teams maintain compliance, streamline I-9 processing, and stay ahead of the curve on updates.

“I used to spend hours a week scanning and managing documents for the onboarding of a new cohort,” says Amanda Sontag, HRBP of admin chat service Ruby. “Now that we use WorkBright, employees fill out the I-9, I review to make sure they put things in there correctly, I hit “Accept,” and I’m done. It’s beautiful, and I love it.”

WorkBright’s intuitive platform guides employees and HR teams through the entire I-9 process so you can verify new hires quickly, confidently, and without the risk of costly errors. To find out more, book a demo.