2026 Form I-9 Changes for Employers

2026 Form I-9 Changes for Employers

2026 is the year to audit or reaudit your Form I-9 and E-Verify records.  I have been auditing I-9’s for 10+ years and find mistakes in every organization.  We audit and proactively correct mistakes and build a process for future employment verifications.

Fines-

The financial implications are significant. Current civil penalties for I-9 paperwork violations range from approximately $288 to $2,861 per form, depending on the percentage of errors identified. (JD Supra)

Updates from USCIS-

I-9 Inspection Fact Sheet

There have long been two “buckets” of errors in the completion of the Employment Eligibility Verification form (Form I-9): substantive and technical violations. Substantive violations cannot be corrected without risk of penalty. But technical or procedural errors can be corrected without risk of penalty, and employers selected for an ICE audit are given up to 10 days to correct them. If technical/procedural errors are uncorrected, a penalty can be assessed.
The prior guidance explaining what type of paperwork error constitutes a substantive or technical violation was based on a set of interim guidelines published internally by the predecessor to ICE, the Immigration and Naturalization Service (INS) on March 6, 1997. Published in what is known as the Virtue Memo, the guidelines had not been updated to reflect decades of changes to the Form I-9 or current enforcement realities. According to the Virtue Memo, a number of common errors were classified as merely “technical or procedural” failures eligible for correction without risk of penalty.
ICE’s revised Fact Sheet departs from the Virtue Memo and reclassifies many errors previously classified as technical as substantive violations. Employers may find some of the technical-to-substantive error reclassifications surprising, including:

• Failure to ensure that the employee provides a date of birth in Section 1.
• Failure to print the employer or authorized representative’s complete name and title in Section 2.
• Failure to provide the date of hire in Section 2. This change seems to conflict with still-active guidance on the website of U.S. Citizenship and Immigration Services. It provides that while an employer should input the employee’s anticipated start date when completing Section 2 before employment begins, if employment actually begins on a different date, the employer should correct the date by crossing out the expected start date and writing in the actual start date, dating and initialing the correction. It is unclear if ICE would consider such a correction a substantive error.
• Failure to document the title, document number and expiration date of a List A-C document, even if a legible copy of the document was attached to the Form I-9. The Virtue Memo provided that failure to list the applicable document details would not be a substantive violation if the employer attached a legible copy of the document(s) provided by the employee and examined by the employer. Now, those documents must be fully documented in Section 2 regardless of whether a copy of the documents is attached to the employee’s Form I-9.

The updated guidance also introduces substantive violations that had no counterpart in the Virtue Memo, including:

• Failure to mark the alternative procedure box in Section 2 or Supplement B when an employer uses a DHS-authorized alternative document examination procedure.
• Failure to meet standards for electronic completion, retention and signatures under 8 C.F.R. § 274a.2.
• Failure to be an active E-Verify participant when using the DHS-authorized alternative document examination procedure. Employers sometimes use the alternative procedure without also using E-Verify. The only way for employers with fully or partially remote work forces to permissibly inspect List A-C documents remotely is for the employer to be an active E-Verify participant and otherwise follow the steps outlined by DHS for remote inspection.
• Use of the Spanish-language version of the Form I-9 for employers/employees outside of Puerto Rico. While the Spanish-language version of the form can be used as a tool to assist Spanish-speaking employees in filling out the form, employees outside of Puerto Rico must fill out the English-language version. (JD SUPRA)

Accurate I-9 and E-Verify records are necessary for almost every organization.  Every audit I’ve conducted over the past 9+ years, I find mistakes, employers are fined by mistakes not by forms.  Correcting mistakes is a process, but one that is necessary.  If you’re unclear on what to look for and how to navigate the audit process, please let me know.  Three agencies can audit, inspect and review immigration paperwork.

“Edition Date: 08/01/23. Employers should use the 08/01/23 edition of Form I-9. This edition will have an expiration date of either 07/31/2026 or 05/31/2027.

Starting Aug. 1, 2026, employers should use the Form I-9 version with the 05/31/2027 expiration date.” (USCIS Website)

Link to Revised Form
Form I-9 Central Website
Ice Inspection Factsheet

“On January 2, 2025, the most recent Form I-9 Fine Matrix outlining the costs for Form I-9 compliance violations was published in the Federal Register. After a government audit of an employer’s Forms I-9, Employment Eligibility Verification, by the Department of Homeland Security (DHS), a Notice of Intent to Fine may be issued if paperwork, hiring, or continuing to employ violations are found.

By way of background, section 274A(b) of the Immigration and Nationality Act (INA) requires employers to verify the identity and employment eligibility of all individuals hired in the United States after November 6, 1986. 8 C.F.R. Section 274a.2 designates the Form I-9 as the vehicle for this verification. Employers are required to maintain for inspection original Form(s) I-9 on paper or as an on-screen version of readable paper copies. Form I-9 retention requires employers to retain the Form(s) I-9 for a period of at least three years from the first day of employment or one year from the date employment ends, whichever is longer.

The administrative inspection process is initiated with the service of a Notice of Inspection (NOI) upon an employer. Employers receive at least three business days to produce the Form(s) I-9 requested in the NOI. Employers who physically examine the documentation presented by new employees may choose to make and retain copies or scans of the documentation presented by employees for the purpose of completing the Form I-9. Alternatively, employers that use E-Verify must make and retain copies of documentation presented by employees for List A of the Form I-9. In addition, the employer must provide supporting documentation, such as a copy of the employer’s payroll, a list of active and terminated employees, articles of incorporation, and business licenses.
When an employer responds to an NOI by producing Form(s) I-9, DHS will conduct a compliance inspection of the Form(s) I-9. When technical or procedural failures are identified, the employer receives at least 10 business days to make corrections. An employer may receive a monetary fine for all substantive violations and incorrect technical or procedural failures. Employers who are found to have knowingly hired or continued to employ unauthorized workers will be required to cease the unlawful activity and may be civilly fined and/or criminally prosecuted. Additionally, an employer who is found to have knowingly hired or continued to employ unauthorized workers may be subject to suspension or debarment.

Upon completion of the I-9 inspection, the employer will be notified in writing with one of the following notices:

• Notice of Inspection Results: Employer is notified that it complies with applicable employee eligibility verification requirements.
• Notice of Suspect Documents: Employer is notified that the documentation presented by employee(s) does not relate to the employee(s) or are otherwise not valid for employment. The employer and employee(s) are given an opportunity to provide documentation demonstrating valid U.S. work authorization if they believe the finding is in error.
• Notice of Discrepancies: Employer is notified that the audit cannot determine the employees’ eligibility to work in the United States.
• Notice of Technical or Procedural Failures: Identifies technical or procedural failures found during the inspection of Form(s) I-9 and gives the employer at least 10 business days to correct the forms.
• Warning Notice: Issued when substantive verification violations were identified, but there is an expectation of future compliance by the employer.
• Notice of Intent to Fine (NIF): May be issued for substantive violations, incorrect technical or procedural failures, knowingly hire violations, and/or continuing to employ violations.

A depiction of the entire Form I-9 Inspection Process from Immigration and Customs Enforcement (ICE) is displayed below:

See https://www.ice.gov/factsheets/i9-inspection.

To determine the base fine amount, the number of substantive violations/uncorrected technical or procedural failures and knowingly hire/continue to employ violations will be divided by the number of Forms I-9 that should have been presented for inspection. The percentage from this calculation is the violation percentage that will determine the minimum and maximum civil penalty base fine amount. This percentage may change depending on whether the offense being evaluated is the employer’s first offense, second offense, or a third or higher offense. Once the base fine amount is determined, five statutory factors will be considered to determine total fine amount:

1. Size of the business
2. Good faith of the employer
3. Seriousness of the violation(s)
4. Involvement of unauthorized worker(s)
5. History of previous violation(s)

The following table represents the criteria used to enhance, mitigate, or deem neutral the base fine amount.

For many years, there has been a large debate over how Form I-9 violation fines are calculated. Typically, ICE would post a Fine Matrix that is used to determine violation amounts based on the increased fines published annually in the Federal Register. The most recent fine adjustments were published on January 2, 2025. Below are the published adjustments for inflation for the upcoming year:

See https://www.federalregister.gov/documents/2025/01/02/2024-31204/civil-monetary-penalty-adjustments-for-inflation#h-24.” (JD Supra)

• For I-9 paperwork violations, the penalties range from $281 to $2,789 for the first offense for substantive violations or uncorrected technical errors.
• For recruiting, referral, and rehiring unauthorized non-citizens violations, the penalties range from $698 to $5,579 for first offenses for each knowingly employed unauthorized worker.
• The penalties range from $5,579 to $27,894 for second and subsequent offenses

What is the Purpose of Section 1 of Form I-9?
Section 1 of the I-9 must be completed by the employee on or before their first day of employment.
This section asks employees if they are a U.S. citizen and whether they are authorized to work in the country. An employee must fill in their:

• Name
• Address
• Date of birth
• Social Security number
• Email address
• Phone number
• Citizenship status
• Work Authorization status if applicable

Employers must ensure that employees sign their name and date the form. Any missing information could result in a violation.
What Are Common Errors in I-9 Section 1?
Frequently spotted errors in the first section of the I-9 include:

• Failure to complete Section 1
• Unchecked box for immigration status
• Lack of proper signature or date
• No full address
• Missing Social Security number (if using E-Verify)

What is the Purpose of Section 2 of Form I-9?
Section 2 is the employer’s responsibility. It must be completed within three business days of a hire. Pro tip: Write the company name and ID on the top of every document, in case they get separated.
Get familiar with the following lists of acceptable documents:

• List A (“Documents that establish both identity and employer authorization”)
• List B (“Documents that establish identity”)
• List C (“Documents that establish employment authorization”)

Employers or an authorized representative must:

• Examine acceptable document(s) that establish the employee’s identity and employment eligibility.
• Not accept expired documents (although soon to be expiring documents are OK). A receipt for a new Social Security card is an acceptable document, but the new card must be shown within 90 days.
• Fill in document title and number, issuing authority, and expiration date in List A or Lists B and C.
• Fill in first date of employment.
• Certify examination of document(s) with signature, name of company rep, and company information.

What is the Purpose of Section 3 of Form I-9?
Section 3 is now called Supplement B, Reverification and Rehire and is also the responsibility of the employer. This Supplement should be filled out:

• When an employee’s temporary work authorization expires and needs to be updated
• When an employee is rehired within 3 years of the original I-9 completion
• When an employee changes their name

Usually, this section will be left blank. Re-verification is not required for permanent residence cards, green cards, passports, or drivers’ licenses. If re-verification is required and an employer doesn’t do so, then they are knowingly employing an undocumented worker.
Acceptable documents that need to be re-verified:

• Employment Authorization Document (EAD)
• Visas

REVISION DATE:
Rev. 08/01/2023 – Expiration Date of 05/31/2027
Rev. 10/31/2022
Rev. 10/21/2019
Rev. 07/17/2017 N*
Rev. 11/14/2016 N
Rev. 03/08/13 N
Rev. 08/07/09 Y
Rev. 02/02/09 N
Rev. 06/16/08 N**
Rev. 06/05/07 N
Rev. 03/26/07 N
Rev. 05/31/05 Y
Rev. 11/21/91 N
Rev. 05/21/90
Rev. 05/07/87
Rev. 03/20/87
* Currently valid version.

2023 Form I-9 Revisions
“Employers who were participating in E-Verify and created a case for employees whose documents were examined during COVID-19 flexibilities (March 20, 2020, to July 31, 2023), may choose to use the new alternative procedure starting on August 1, 2023, to satisfy the physical document examination requirement by Aug. 30, 2023. Employers who were not enrolled in E-Verify during the COVID-19 flexibilities must complete an in-person physical examination by Aug. 30, 2023.

The revised Form I-9:

• Reduces Sections 1 and 2 to a single-sided sheet;
• Is designed to be a fillable form on tablets and mobile devices;
• Moves the Section 1 Preparer/Translator Certification area to a separate, standalone supplement that employers can provide to employees when necessary;
• Moves Section 3, Reverification and Rehire, to a standalone supplement that employers can print if or when rehire occurs or reverification is required;
• Revises the Lists of Acceptable Documents page to include some acceptable receipts as well as guidance and links to information on automatic extensions of employment authorization documentation;
• Reduces Form instructions from 15 pages to 8 pages; and
• Includes a checkbox allowing employers to indicate they examined Form I-9 documentation remotely under a DHS-authorized alternative procedure rather than via physical examination.

The revised Form I-9 (edition date 08/01/23) will be published on uscis.gov on Aug. 1, 2023. Employers can use the current Form I-9 (edition date 10/21/19) through Oct. 31, 2023. Starting Nov. 1, 2023, all employers must use the new Form I-9.” (USCIS)

“What’s New in the Revised Form I-9?
USCIS made the following updates to the Form I-9:

• Reduced Sections 1 and 2 to a single-sided sheet. No previous fields were removed. Rather, multiple fields were merged into fewer fields when possible.
• Moved the Section 1 Preparer/Translator Certification area to a separate, standalone supplement (Supplement A) that employers can provide to employees when necessary. Employers may attach additional supplement sheets as needed.
• Moved the Section 3 Reverification and Rehire area to a separate, standalone supplement (Supplement B) that employers can print if or when rehire occurs or reverification is required. Employers may attach additional supplement sheets as necessary.
• Removed use of “alien authorized to work” in Section 1 and replaced it with “noncitizen authorized to work” as well as clarified the difference between “noncitizen national” and “noncitizen authorized to work.”
• Ensured the form can be filled out on tablets and mobile devices.
• Removed certain features to ensure the form can be downloaded easily. This also removes the requirement to enter N/A in certain fields.
• Updated the notice at the top of the form that explains how to avoid discrimination in the Form I-9 process.
• Revised the Lists of Acceptable Documents page to include some acceptable receipts as well as guidance and links to information on automatic extensions of employment authorization documentation. Added a box that eligible employers must check if the employee’s Form I-9 documentation was examined under a DHS-authorized alternative procedure rather than via physical examination.

USCIS also updated the following in the Form I-9 instructions:

• Reduced length of instructions from 15 pages to 8 pages.
• Added definitions of key actors in the Form I-9 process.
• Streamlined the steps each actor takes to complete their section of the form.
• Added instructions for use of the new checkbox for employers who choose to examine Form I-9 documentation under an alternative procedure.
• Removed the abbreviations charts and relocated them to the M-274, Handbook for Employers: Guidance for Completing Form I-9.” (SHRM)

“To utilize remote document verification on or after August 1, 2023, an employer must take the following actions:

1. An employer must be enrolled in E-Verify and submit the newly hired employee’s information to E-Verify for review;
2. An employer must verify the newly hired employee’s I-9 documents via live video interaction and indicate the use of remote verification on the I-9 form; and
3. An employer must retain a copy of both sides of the documents the employee presented with the I-9 form for the appropriate retention period.

Employers who participated in E-Verify and submitted their employees to E-Verify during the COVID-19 pandemic (March 20, 2020, to July 31, 2023), may choose to use the new alternative procedure starting on August 1, 2023, to satisfy the physical document examination requirement. Although DHS does not say this in so many words, it appears that employers who complied with the newly announced remote document verification procedures during the pandemic need not revalidate their employee’s documents. Employers should examine their remote document verification process carefully before electing not to re-verify their employees’ documents.

Although enrollment in E-Verify is required to utilize the new remote document verification rules, employers are not required to enroll in E-Verify. Employers who are not enrolled in E-Verify must physically inspect its newly hired employee’s documents. Employers who were not enrolled in E-Verify during the COVID-19 pandemic and utilized the COVID-19 remote document inspection rules must complete an in-person physical examination of all remotely verified employees’ documents by August 30, 2023.

The new rules give both employers and employees choices. Employers who are eligible to participate in the new remote document verification may choose to utilize remote verification for some worksites and physical inspection for others. Employees have a choice too. Employers may not compel newly hired employees to remotely verify their documents. Employees may elect to physically present their documents to the employer.” (JDSUPRA)
E-Verify Link

E-Verify Resource Page

On October 7, 2024, the USCIS issued a reminder to all employers using E-Verify that they have until January 5, 2025, to download records for E‑Verify cases last updated on or before December 31, 2014. The next day, on January 6, 2025, the USCIS will dispose of these E‑Verify records that are more than 10 years old.

USCIS annually disposes of E-Verify employer records that are 10 years old or older per the National Archives and Records Administration (NARA) records retention and disposal schedule. This reduces security and privacy risks associated with the U.S. government’s retaining personally identifiable information.

What can employers do?
To retain E-Verify case information before the January 5, 2025 deadline, a company’s program administrator or corporate administrator can download and save the Historic Records Report, which includes:

• Company name and location
• Initiated date and verification case number
• Employee name and date of initial resolution
• Date of additional resolution and final status
• Case closure date and case closure description

Additionally, employers should confirm that the E-Verify case verification number is recorded, or denoted, on each corresponding I-9 form, or that the E-Verify final confirmation page is attached to each I-9 form.
Employers that use an electronic I-9 system can contact their electronic I-9 provider to make sure it is storing all the required data, including older E-Verify records, as required under the compliance requirements.
Who does this not affect?

For employers that enrolled in E-Verify in 2015 or thereafter, this announcement will have no effect until USCIS gets ready to destroy records of employers enrolled for 10 years. However, for pre-2015 E-Verify employers, this deadline is critical to avoid potential compliance issues, especially in the event of an audit or switch from paper I-9s to an electronic system.

Employers with questions related to this retention and disposal policy are advised to speak with their immigration compliance counsel.

Form I-9 Audits & Compliance Suggestions:
Retaining I-9’s
Terminated Employee Retention Record Keeping

Correcting I-9 Mistakes

Self-Audits & Correcting Mistakes

Correcting Form, I-9

“Employers may only correct errors made in Section 2 or Section 3 of Form I-9, Employment Eligibility Verification.
If you discover an error in Section 1 of an employee’s Form I-9, you should ask your employee to correct the error.

To correct the form:

• Draw a line through the incorrect information.
• Enter the correct information.
• Initial and date the correction.
• To correct multiple recording errors on the form, you may redo the section on a new Form I-9 and attach it to the old form. A new Form I-9 can also be completed if major errors (such as entire sections being left blank, or Section 2 being completed based on unacceptable documents) need to be corrected. A note should be included in the file regarding the reason you made changes to an existing Form I-9 or completed a new Form I-9.
• Be sure not to conceal any changes made on the form (other than simple notation errors when copying document information). Doing so may lead to increased liability under federal immigration law.
• If you have made changes on Form I-9 using correction fluid, we recommend that you attach a signed and dated note to the corrected Forms I-9 explaining what happened.
• U.S. Immigration Customs and Enforcement and the Immigrant and Employee Rights Section (IER) have provided joint guidance to help employers perform internal audits. Audits allow employers to ensure Forms I-9 have been completed correctly, and to make corrections if errors are found. Learn more about Guidance for Employers Conducting Internal Employment Eligibility Verification Form I-9 Audits.” (USCIS)

Which forms to use & revision dates

“This act led to creation of Form I-9, Employment Eligibility Verification. All employers must use Form I-9 for all employees hired on or after Nov. 6, 1986, who are working in the U.S.

Several versions of Form I-9, Employment Eligibility Verification, have been issued since the form was first introduced in 1987. Not all versions are valid for use. To determine whether you are using the correct version of Form I-9, look at the revision date printed on the bottom left corner of the form, and not the expiration date printed at the top of the form.

Currently, only the forms showing the following revision date are valid:

Rev. 07/17/2017 N*
Listed below are the dates Form I-9 was revised. An “N” next to the revision date means that Form I-9 with earlier revision dates can no longer be used to verify employment eligibility.  A “Y” next to the revision date means the form is valid until USCIS issues a new form with a revision date containing an “N”.

Frequently Asked Questions
“I failed to sign and/or date Section 2: What can I do to correct this?
If an employer discovers that he or she has omitted information in Section 2 of Form I-9, he or she should enter the omitted information and initial and date the addition. The employer should attach a written explanation of what happened to Form I-9.

Do not back-date Form I-9; the employer should enter the current date and initial by the date field.
My employee did not sign and/or date the attestation in Section 1: What can I do to correct this?

If you discover your employee has omitted information in Section 1 of Form I-9, the employer must ask the employee to enter the missing information. When correcting Section 1, the employee should:

• Enter the missing information.
• Initial and date the newly entered information
• Attach a written explanation as to what happened.

Do not back-date Form I-9; the employee should enter the current date and initial by the date field.
If the employee’s employment was terminated, the employer should attach a written explanation about the omission to the employee’s Form I-9.

I am missing Forms I-9 for several employees: What can I do to correct this?

If an employer discovers a missing Form I-9, the employer and employee must complete a new Form I-9. The newly completed form should not be back dated. If the employee cannot produce acceptable documentation or refuses to complete Section 1 of the Form I-9, he or she cannot work for pay. For more information on correcting Forms I-9 visit I-9-Central.

Employers are not required to have Forms I-9 for employees hired on or before November 6, 1986.
What should I do if the wrong version of Form I-9 was completed?

As long as the Form I-9 documentation presented was acceptable under the Form I-9 rules that were current at the time of hire, employers may correct the error by stapling the outdated completed form to a blank current version, and signing the current blank version noting why the current blank version is attached (e.g., wrong edition was used at time of hire). In the alternative, employers may draft an explanation and attach it to the outdated completed Form I-9 explaining that the wrong form was filled out correctly and in good faith.” (UCSIS)

Do the owners of a company have to complete Form I-9? What if one of the company’s owners refuses to complete Form I-9?

Form I-9 requirements are triggered by the hire of an individual for employment in the United States. A “hire” is the actual commencement of employment of an employee for wages or other remuneration.  If any of the owners are “employees” of the company, then each owner must complete Form I-9.  Failure to comply with all Form I-9 requirements could result in civil penalties against the employer.

These are just a few suggestions on internal audits and compliance with current laws and regulations.  If your organization uses E-Verify, there are additional requirements to consider.  Compliance audits on Form I-9’s are necessary to ensure legal processing and storage.  I’m happy to work with any organization to audit and train owners, managers and supervisors on how to complete, store and correct Form I-9 mistakes.  Continue to monitor for the updated form and seek guidance if you are unclear on compliance auditing and mandatory legal requirements.