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I-9 Form 2026: Current Version, Changes, and Employer Guide

Document Verification
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Every U.S. employer must complete Form I-9 for every employee they hire. The form verifies an employee's identity and authorization to work in the United States.

USCIS has published two editions of the I-9 form that are currently valid in 2026:

  • Edition 01/20/2025 (recommended) — the newest version, valid through 05/31/2027
  • Edition 08/01/2023 — still accepted, also valid through 05/31/2027

Both editions function the same way, but we recommend using the 01/20/2025 edition for all new hires. It reflects the latest terminology updates from USCIS and will keep your records current through 2027. Always check the expiration date printed in the upper-right corner before completing any new I-9.

Download the Current Form I-9 (PDF) from USCIS

This guide covers what changed in the latest edition, how to complete each section, current penalty amounts, the remote verification rule, and how to stay compliant in 2026.

What Changed on the I-9 Form (Edition 01/20/2025)

USCIS published a revised Form I-9 with an edition date of January 20, 2025. The changes are relatively minor compared to the major August 2023 overhaul, but they matter for compliance:

Terminology Change in Section 1

The attestation checkbox in Section 1, Box 4 was changed from "A noncitizen authorized to work" back to "An alien authorized to work." This reversal aligns with the statutory language in the Immigration and Nationality Act (INA). Employees selecting this box should use the updated terminology on the 01/20/2025 form.

If you have I-9s completed on the 08/01/2023 form with the "noncitizen" language, those forms are still valid. You do not need to redo them.

List B Document Update

The descriptor for List B identity documents was updated from "gender" to "sex" to align with federal terminology standards.

Form Expiration Date

The new form expires 05/31/2027. The previous 08/01/2023 edition also remains acceptable through its printed expiration date. Always check the expiration date in the upper-right corner of the form before using it.

What Did NOT Change

The core structure of Form I-9 did not change in this edition. Section 1, Section 2, Supplement A (Preparer/Translator Certification), and Supplement B (Reverification and Rehires) all function the same way. Acceptable documents (Lists A, B, and C) are unchanged. The remote examination procedure rules are unchanged.

Form I-9 Structure: Sections and Supplements

Form I-9 has two main sections and two supplements:

Section 1: Employee Information and Attestation

Who completes it: The employee (or a preparer/translator on the employee's behalf).
Deadline: Must be completed no later than the first day of employment — the day the employee starts work for pay.

The employee provides their full legal name, address, date of birth, and Social Security number (optional unless the employer participates in E-Verify). They then attest to their citizenship or immigration status by selecting one of four boxes:

  1. A citizen of the United States
  2. A noncitizen national of the United States
  3. A lawful permanent resident
  4. An alien authorized to work (with expiration date, if applicable)

The employee signs and dates the form. If a preparer or translator assisted, they complete Supplement A.

Section 2: Employer Review and Verification

Who completes it: The employer or an authorized representative.
Deadline: Must be completed within 3 business days of the employee's first day of work for pay.

The employer physically examines the employee's original identity and work authorization documents. The employee may present:

  • One List A document (proves both identity and work authorization), OR
  • One List B document (identity only) AND one List C document (work authorization only)

The employer records the document title, issuing authority, document number, and expiration date in Section 2. They then sign and date the form, certifying that the documents appear genuine and relate to the employee.

Important: Employers cannot specify which documents an employee must present. Requiring specific documents — such as asking for a passport or green card — is document abuse under the INA, even if well-intentioned.

Supplement A: Preparer and/or Translator Certification

Used when someone other than the employee helps complete Section 1. Each preparer or translator must sign and provide their name and address.

Supplement B: Reverification and Rehires

Supplement B replaced the former "Section 3" in the August 2023 revision. It covers two situations:

  • Reverification: When an employee's work authorization expires, the employer must reverify their eligibility using Supplement B before the expiration date.
  • Rehires: When a former employee is rehired within 3 years of the original I-9 date, the employer may complete Supplement B instead of a new Form I-9.

How to Complete Form I-9 in 2026: Step by Step

Step 1: Employee Completes Section 1 (Day 1)

On or before the employee's first day of work:

  • Employee fills out all required fields in Section 1
  • Employee selects their citizenship/immigration status
  • Employee signs and dates the form
  • If a preparer or translator helped, they complete Supplement A

Step 2: Employer Completes Section 2 (Within 3 Business Days)

Within 3 business days of the employee's start date:

  • Employee presents original, unexpired documents from the Lists of Acceptable Documents
  • Employer (or authorized representative) physically examines the documents — photocopies and digital images are not acceptable for the original examination
  • Employer records the document information in Section 2
  • Employer signs and dates the form

Remote workers or multiple locations? If your company is enrolled in E-Verify, you can use the alternative remote examination procedure to complete Section 2 via live video instead of in person. If you are not enrolled in E-Verify, an authorized representative must physically examine documents on-site. We offer both a remote verification service and a nationwide authorized representative network to handle Section 2 for you.

Note on business days: "Business days" means days the employer is open for business. If your company operates on weekends — manufacturing, healthcare, hospitality — then Saturday and Sunday count as business days. A Friday hire at a 7-day-a-week operation means Section 2 is due by Monday, not Wednesday.

Exception: If an employee is hired for less than 3 business days, both Section 1 and Section 2 must be completed on the first day of employment.

Step 3: E-Verify (If Required)

If your company participates in E-Verify — whether voluntarily or because of a state mandate or federal contract requirement — you must create an E-Verify case within 3 business days of completing Section 2. E-Verify electronically compares the information on the I-9 against government databases.

If the employee presents List B and List C documents (rather than a single List A document), the List B document must include a photograph when using E-Verify.

Document copies are required for E-Verify. You must submit document information as part of the E-Verify case — which means you need copies of the documents your employee presented. Retain copies (front and back) of all Section 2 documents. If you use the alternative remote examination procedure, document copies are mandatory and must be kept for the full retention period. Having copies on file also makes it significantly easier to respond to Tentative Nonconfirmations or ICE audits.

Step 4: Retain the Form

Retain the completed Form I-9 for whichever is later:

  • 3 years after the date of hire, OR
  • 1 year after the date employment ends

If you are unsure when to destroy a specific I-9, use our free I-9 Retention Calculator to find the exact date.

Not Sure If Your I-9s Are Compliant?

Find out in 60 seconds. Our free I-9 Risk Calculator estimates your exposure based on your company size and current process. No email required. Or talk to our compliance team — we have been doing this for 27+ years.

I-9 Penalties in 2026

The penalty amounts below are the current figures as of 2026, reflecting the most recent DHS inflation adjustment published in the Federal Register on January 2, 2025.

Paperwork Violations (I-9 Errors and Omissions)

Incomplete, missing, or improperly completed I-9 forms:

  • First offense: $288 to $2,861 per form
  • Second offense: $288 to $2,861 per form
  • Third or subsequent: $288 to $2,861 per form

Penalties are assessed per form. A company with 50 I-9s containing errors faces potential fines of $14,400 to $143,050.

Knowing Hire / Continuing Employment Violations

Knowingly hiring or continuing to employ workers not authorized to work in the United States:

  • First offense: $716 to $5,724 per worker
  • Second offense: $5,724 to $14,308 per worker
  • Third or subsequent: $8,586 to $28,619 per worker

These penalties are per unauthorized worker, not per form — and they stack on top of paperwork fines.

Document Abuse

Requiring specific documents, rejecting valid documents, or treating employees differently based on citizenship status: $288 to $2,861 per violation.

For the complete penalty breakdown with examples, see I-9 Penalties in 2026: Every Fine Amount Employers Need to Know.

Remote I-9 Verification: The Alternative Procedure

Since August 2023, employers enrolled in E-Verify can use an authorized alternative procedure to examine I-9 documents remotely — meaning the employee does not need to physically present their documents in person. This is a permanent rule, not a temporary COVID-era exception.

Requirements for Remote Verification

  1. Your company must be enrolled in E-Verify and in good standing
  2. The employee transmits a copy of their documents (front and back) electronically
  3. The employer (or authorized representative) examines the documents via live video
  4. If the employee presents acceptable documents, the employer completes Section 2 and checks the "Alternative Procedure" box on the form
  5. Copies of the documents (front and back) must be retained for the duration of employment plus the retention period

Who Handles Remote Verification?

Many employers outsource Section 2 verification to a trained authorized representative rather than having internal staff manage it. This is particularly common for companies with remote workers, multiple locations, or no HR person on-site.

i9 Intelligence provides remote Section 2 verification as a managed service. Our US-based team handles the live video examination, document review, and Section 2 completion on your behalf — compliantly, every time.

ICE Enforcement in 2026

Form I-9 compliance matters more in 2026 than it has in years. U.S. Immigration and Customs Enforcement (ICE) has dramatically increased worksite enforcement activity:

  • ICE has issued I-9 audit Notices of Inspection at approximately 10 times the rate of the prior year
  • 12,000+ new enforcement officers have been hired or are in the process of being hired
  • ICE signed a Memorandum of Understanding (MOU) with the IRS giving them access to 1.28 million flagged employer tax records — meaning audits are becoming targeted, not random

When you receive a Notice of Inspection, you have 3 business days to produce your I-9 forms. Companies that store their I-9s in a searchable electronic system with clean records handle audits in hours. Companies with paper files, missing forms, and errors face weeks of scrambling — and fines.

For real-time enforcement tracking, see our ICE Worksite Enforcement Tracker.

Acceptable Documents for Form I-9

Employees choose which documents to present. Employers cannot request specific documents.

List A — Documents That Prove Both Identity and Work Authorization

  • U.S. Passport or U.S. Passport Card
  • Permanent Resident Card (Form I-551)
  • Employment Authorization Document (Form I-766 / EAD card)
  • Foreign passport with Form I-94 and endorsement
  • Passport from the Federated States of Micronesia or Republic of the Marshall Islands with Form I-94

List B — Documents That Prove Identity Only

  • Driver's license or state ID card with photograph
  • School ID card with photograph
  • U.S. military card or draft record
  • Voter registration card
  • And others (see the full list of acceptable documents)

List C — Documents That Prove Work Authorization Only

  • Unrestricted Social Security card
  • Birth certificate
  • U.S. Citizen ID Card (Form I-197)
  • Identification Card for Use of Resident Citizen (Form I-179)
  • Employment authorization document issued by DHS

For detailed guidance on specific documents — including where to find the numbers you need for Section 2 — see our guides to the EAD Card on Form I-9 and Alien Registration Numbers on Form I-9.

Common I-9 Mistakes Employers Make

These are the errors we see most often across the thousands of I-9s our team reviews every year:

  1. Late Section 2 completion. Section 2 must be done within 3 business days — not 3 calendar days, not "when we get around to it." Late completions are the single most common audit finding.
  2. Asking for specific documents. You cannot say "bring your passport" or "we need a driver's license." The employee chooses. Specifying documents is document abuse under the INA.
  3. Accepting photocopies. For the original Section 2 examination, the employer must see original documents — not photocopies, not scans. The only exception is for certified copies of birth certificates.
  4. Missing reverification. When an employee's work authorization document expires, you must reverify using Supplement B before the expiration date. Missing reverification deadlines is a technical violation even if the employee is still authorized to work.
  5. Using an expired form version. Always check the edition date in the upper-right corner. Using an expired form is itself a violation.
  6. Not retaining forms properly. I-9s must be retained for 3 years from hire or 1 year after termination — whichever is later. Destroying forms too early or too late both create risk.

For a deeper dive, see I-9 Self-Audit Mistakes That Put Your Company at Risk.

Frequently Asked Questions

Is there a new I-9 form for 2026?

The most recent Form I-9 revision has an edition date of 01/20/2025. There is no separate 2026 edition. The 01/20/2025 form is valid through 05/31/2027 and is the version employers should use in 2026. The previous edition (08/01/2023) is also still accepted through its printed expiration date.

Where can I download the current I-9 form?

You can download the current Form I-9 directly from the USCIS website. Always download the form from USCIS — third-party copies may be outdated. The current version will show "Edition 01/20/2025" in the lower-left corner and an expiration date of 05/31/2027 in the upper-right corner.

Is the I-9 form required for every employee?

Yes. Every employer in the United States must complete Form I-9 for every employee they hire, regardless of company size, the employee's citizenship status, or whether the position is full-time, part-time, or temporary. The only exceptions are independent contractors (1099 workers) and casual domestic workers performing sporadic household work.

Can I complete Form I-9 remotely?

Yes — if your company is enrolled in E-Verify and in good standing. The DHS alternative procedure rule, made permanent in August 2023, allows employers to examine Section 2 documents via live video call instead of in person. You must retain copies of the documents (front and back) and check the "Alternative Procedure" box on the form.

What happens if I use an expired I-9 form?

Using an expired form is a technical I-9 violation. If ICE audits your records and finds I-9s completed on an expired form version, each form could be cited as a paperwork violation with penalties of $288 to $2,861 per form.

How long do I need to keep I-9 forms?

Retain each Form I-9 for whichever is later: 3 years after the hire date, or 1 year after the date of termination. Use our free I-9 Retention Calculator to determine the exact destruction date for any employee's I-9.

What is the penalty for I-9 violations in 2026?

Paperwork violations (errors, omissions, missing forms) carry penalties of $288 to $2,861 per form. Knowingly hiring unauthorized workers carries penalties of $716 to $28,619 per worker, depending on whether it is a first, second, or subsequent offense. These amounts reflect the January 2025 DHS inflation adjustment.


Need Help With I-9 Compliance?

Whether you need help completing I-9s for new hires, auditing your existing records, or managing reverification deadlines, our team has been doing this for 27+ years.

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This article is for informational purposes only and does not constitute legal advice. I-9 requirements and penalty amounts are subject to change. Always verify current requirements at uscis.gov/i-9.