Handbook / Hiring and growth

Form I-9 for small employers: who, when, documents and storage

When you hire your first employee, Form I-9 is one of the earliest pieces of paperwork. It verifies the identity and employment authorization of each person you hire. It is short, but it has strict deadlines, and mistakes are a common issue in government inspections. This guide summarises the basics; the USCIS Handbook for Employers (M-274) is the authoritative guide.

Who must complete it

USCIS states that all US employers must complete and retain Form I-9 for every person they hire for employment after November 6, 1986. That includes:

• US citizens and noncitizens
• full-time and part-time employees

It does not cover independent contractors who work for you as a business. Classify workers correctly; the guide to hiring your first employee explains the difference.

Section 1: the employee

The employee completes Section 1 no later than the first day of employment. It includes their name, address, date of birth, and attestation of citizenship or immigration status. You can't require them to complete it before they accept a job offer.

Section 2: the employer

Within three business days of the employee's first day of work, the employer must:

1. examine the documents the employee chooses to present from the Lists of Acceptable Documents
2. check that they reasonably appear genuine and relate to the person
3. record the document information and complete the certification

For example, the M-274 explains that if an employee starts work on Monday, Section 2 must be completed by Thursday. If the job lasts less than three business days, Section 2 must be completed by the first day.

Documents

The employee chooses which acceptable documents to present: either one document from List A, which shows both identity and employment authorization, or a combination of one from List B, for identity, and one from List C, for employment authorization.

Do not tell the employee which documents to bring or ask for more than required. Treating employees differently based on citizenship, immigration status or national origin can amount to discrimination. The lists are on the form and in the M-274.

Storing forms

• Keep forms for current employees, and for former employees until the retention period ends.
• Store them on paper or electronically, following USCIS requirements for electronic systems.
• Many employers keep I-9 forms separately from personnel files to limit who sees them.
• Protect any copies of documents, which contain sensitive personal information.

Do not mail completed forms to USCIS. Use the USCIS retention guidance to calculate when a former employee's form can be destroyed.

Inspections

Authorized officials, such as from the Department of Homeland Security, the Department of Labor, or the Justice Department's Immigrant and Employee Rights Section, can request your forms. Employers must make them available within three business days of the request.

Reverification and rehires

Some employees have employment authorization that expires. The employer must reverify before it expires, using Supplement B. Rehired employees may also be handled with Supplement B if they are rehired within three years of the original form date. The M-274 explains both.

E-Verify

E-Verify is an online system that confirms employment eligibility using information from a completed Form I-9. Participants create a case no later than the third business day after the employee starts work for pay. A Federal Acquisition Regulation rule requires federal contractors to use it for employees working under covered contracts; check whether your state has its own rules. Using E-Verify does not replace Form I-9.

Common mistakes to avoid

• completing Section 2 late
• leaving fields blank
• asking for specific documents
• forgetting reverification
• using an outdated form version
• discarding forms too early

Download the current form from USCIS each time you hire, and add the deadline to your onboarding checklist along with payroll setup.

Build it into your hiring checklist

Add Form I-9 to the same checklist as the offer letter, W-4 and payroll setup. Note each new hire's first day and the date Section 2 is due, and keep a calendar reminder for any reverification dates. A short internal audit once a year helps you spot missing or incomplete forms.

Complete Form I-9 for every employee: Section 1 by the first day, Section 2 within three business days, keep forms yourself, present them within three business days of an inspection request, and reverify when needed.