Checklists & ComplianceIRS Form2026

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

Complete guide to Form I-9 — employer responsibilities, acceptable documents, timing requirements, and E-Verify integration for employment eligibility verification.

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TL;DR — Quick Answer

Form I-9 verifies an employee's identity and work authorization. Every U.S. employer must complete an I-9 for each new hire within 3 business days of their start date. The form is issued by USCIS (not the IRS) and must be retained for 3 years from hire or 1 year after termination, whichever is later.

  • Required for ALL employees — citizens and non-citizens alike
  • Employer must physically examine original documents
  • Penalties: $252 to $2,507 per violation for form errors
3 days
Completion Deadline
After employee starts
$2,507
Max Penalty
Per I-9 violation (first offense)
3 yrs
Minimum Retention
From date of hire

Employer Responsibilities

The I-9 form has three sections. The employer is responsible for ensuring proper completion of all sections:

SectionCompleted ByDeadline
Section 1: Employee InfoEmployeeFirst day of work (for pay)
Section 2: Document ExaminationEmployerWithin 3 business days of start
Section 3: ReverificationEmployerBefore work authorization expires
You Must Examine Original Documents

Photocopies, faxes, and digital images are not acceptable. You must examine the original documents in person (or via an authorized representative). The documents must appear genuine and relate to the employee presenting them.

The 3-Day Rule

Section 2 of the I-9 must be completed within 3 business days of the employee's first day of work for pay. Here is how the timeline works:

Day 1
Employee starts work; Section 1 must be done
Days 1-3
Employer examines documents, completes Section 2
Day 4+
Violation territory if Section 2 is not complete
Exception
If hired for less than 3 days, complete by Day 1
Receipt Rule

If an employee presents a receipt for a replacement document, you have 90 days (from the hire date or start of employment) for the employee to present the actual document. Acceptable receipts include a receipt for a replacement of a lost, stolen, or damaged document.

Acceptable Documents (Lists A, B, C)

Employees must present documents from one of two combinations: one List A document (which proves both identity and work authorization) OR one List B + one List C document (identity + work authorization separately).

ListProvesCommon Examples
List A (identity + work auth)Both identity and employment authorizationUS Passport, Permanent Resident Card, EAD
List B (identity only)Identity onlyDriver's license, state ID, voter registration card
List C (work auth only)Employment authorization onlySocial Security card, birth certificate
Do NOT Request Specific Documents

You cannot ask for a specific document or more documents than required. The employee chooses which acceptable documents to present. Requesting a “green card” or “passport” specifically is document abuse and violates anti-discrimination provisions.

E-Verify

E-Verify is a web-based system that compares I-9 information against federal databases to confirm employment eligibility. It is free to use but not required for all employers.

Federal Contractors
Mandatory
Arizona, Mississippi
Required for all employers
Alabama, Georgia, SC
Required for employers of certain size
Other States
Voluntary or partially required

Retention Requirements

You must retain the I-9 for whichever is later:

Option A
3 years from the date of hire
Option B
1 year after termination
Quick Calculation

For an employee hired on March 1, 2026, and terminated on June 1, 2027: Option A = March 1, 2029. Option B = June 1, 2028. Since Option A is later, retain the I-9 until March 1, 2029.

Penalties

Violation TypeFirst OffenseSubsequent Offenses
Form/verification errors$252 - $2,507$1,161 - $2,507
Knowingly hiring unauthorized worker$698 - $5,579$5,579 - $22,317
Document fraud$548 - $4,384$4,384 - $10,960

Penalties are per violation (per employee), and the government considers factors like business size, good faith, seriousness, and history of violations when determining amounts.

Employee Information Form
Collect employee details alongside the I-9 during onboarding

Frequently Asked Questions

No. You cannot specify or request specific documents. The employee chooses which documents to present from the acceptable documents lists. Requesting specific documents can constitute document abuse, which is a form of discrimination.
You must reverify the employee's work authorization before the expiration date by completing Section 3 of the I-9. Do not reverify U.S. citizens or permanent residents.
E-Verify is mandatory for federal contractors and in certain states (including Arizona, Mississippi, Alabama, South Carolina, and others). Check your state's requirements.
Section 1 can be completed after the offer is accepted but before the first day. However, Section 2 (document examination) cannot be completed earlier than the first day of employment for pay.

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