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What Is Form I-9? A Guide for Employers in 2026
Form I-9 is the Employment Eligibility Verification form from U.S. Citizenship and Immigration Services (USCIS) that every U.S. employer must complete for each new hire to confirm the person's identity and that they're allowed to work in the United States. This guide covers who needs one, when it's due, which documents count, which edition to use in 2026, when you can review documents remotely, and how long to keep the forms.
Key Takeaways from this Article
- Form I-9 comes from USCIS, part of the Department of Homeland Security, and you need one for every employee you hire, whatever the size of your business.
- Employees complete Section 1 by their first day of work, and employers complete Section 2 within three business days.
- Employees choose their documents: one from List A, or one from List B plus one from List C.
- The current edition is dated 01/20/25 with a May 31, 2027 expiration, and 08/01/23 copies with the same expiration are still accepted.
- Keep each Form I-9 for three years after the hire date or one year after employment ends, whichever is later.
What Is Form I-9?
Form I-9, officially the Employment Eligibility Verification form, is a USCIS form employers use to confirm each new hire's identity and that they're allowed to work in the United States. The employee completes Section 1 and shows acceptable documents, and the employer reviews those documents and completes Section 2.
Form I-9 is often called an IRS form because it lands in the same new hire packet as Form W-4, but it isn't one. You don't send it to any agency. It stays in your own records, and you show it only if the government asks to inspect it.
Who Needs to Complete Form I-9?
Every employer in the United States needs a completed Form I-9 for every employee hired, regardless of business size, and that includes part time, seasonal and temporary employees. A job that lasts only a couple of days still needs one.
Say a Bar Harbor inn hires a housekeeper for three weekend shifts during a busy August. That housekeeper needs a Form I-9 just like the full time front desk manager. Independent contractors don't complete one, which is one more reason it pays to classify workers correctly.
When Does Form I-9 Need to Be Completed?
The employee completes Section 1 no later than their first day of work, and the employer reviews the documents and completes Section 2 within three business days of that first day. If the job will last less than three business days, Section 2 is due on the first day.
Some employees will need to be reverified later. When an employee has temporary work authorization, you reverify before it expires using Supplement B, the Reverification and Rehire section of the form. If reverification isn't completed by the expiration date, the employee can't keep working until it is.
What Documents Can an Employee Use for Form I-9?
An employee can show either one document from List A, which proves both identity and work authorization, or one document from List B for identity plus one from List C for work authorization. The full Lists of Acceptable Documents are on the last page of the form.
- List A. Documents such as a U.S. passport or a Permanent Resident Card.
- List B. Identity documents such as a state driver's license.
- List C. Work authorization documents such as an unrestricted Social Security card or a U.S. birth certificate.
The employee decides which acceptable documents to show. You can't ask for a specific document, such as insisting on a passport, because that can count as discrimination. Many businesses also keep copies of the documents, which isn't required, but if you copy them for one employee, do it for everyone.
Which Form I-9 Edition Should Employers Use in 2026?
Employers should use the 01/20/25 edition of Form I-9, which shows an expiration date of May 31, 2027. The 08/01/23 edition is also still accepted, but only copies that show the May 31, 2027 expiration date. Look for both dates on the bottom of the form.
| Edition Date | Expiration Date on the Form | Can You Use It for New Hires? |
|---|---|---|
| 01/20/25 | 05/31/2027 | Yes |
| 08/01/23 | 05/31/2027 | Yes |
| 08/01/23 | 07/31/2026 | No, not after July 31, 2026 |
| 10/21/19 and older | Varies | No, not since November 1, 2023 |
The edition only matters for new forms. A Form I-9 that was completed correctly on an edition that was valid at the time stays valid, so you don't need to redo forms for current employees. Reverification is the exception, and you complete it on the current form.
Paper forms are where old editions tend to linger. Picture a manager at a second location who pulls a blank I-9 from a folder that's been in the filing cabinet for years, and nobody notices the date. If you keep printed copies anywhere, swap them out, and if you onboard electronically, confirm your system is using a current edition.
What Changed on the New Form I-9?
The biggest changes came with the 08/01/23 edition, which was a full redesign, while the 01/20/25 edition made minor wording changes and updated the privacy notice. The 2023 redesign included these changes:
- Sections 1 and 2 fit on a single page.
- The Preparer and/or Translator Certification became a separate supplement that employers provide only when needed.
- Reverification and Rehire became a separate supplement as well.
- The form can be filled out on tablets and mobile devices.
- The Lists of Acceptable Documents page added acceptable receipts and information on automatic extensions of employment authorization documents.
- A box was added for employers to check when they examined documents using the alternative remote procedure.
- The instructions were shortened from 15 pages to eight.
Can Employers Verify I-9 Documents Remotely?
Employers can verify Form I-9 documents remotely only if they're enrolled in E-Verify and in good standing, using the alternative procedure the Department of Homeland Security made available on August 1, 2023. Everyone else must examine original documents in person.
Under the alternative procedure, the employee sends copies of their documents and then shows the originals on a live video call. You check the box on the form to show you used it. If you hire remote workers in other states, this can save travel or the need to appoint someone local to look at documents in person.
The COVID-19 flexibility that allowed virtual review for everyone has ended. Employers not enrolled in E-Verify had until August 30, 2023, to physically examine documents for employees whose documents were only reviewed virtually during that period. Our article on the end of I-9 flexibility explains the background, and if you still have I-9s from that period that were never followed up in person, it's worth talking with an employment attorney about correcting them.
How Long Do Employers Have to Keep Form I-9?
Employers must keep each completed Form I-9 for three years after the date of hire or one year after employment ends, whichever is later. That means a short tenure employee's form often has to stay on file longer than the person worked for you.
For example, if a seasonal line cook started at a Portland restaurant in May 2025 and left in September 2025, three years after hire runs to May 2028 and one year after leaving runs to September 2026. The later date, May 2028, is when you can discard the form. Keep current employees' forms in one place, separate from the rest of their personnel file, so they're easy to pull if you're ever asked for them. Our guide on getting through an I-9 audit covers what an inspection looks like.
FAQs: Form I-9
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No. Form I-9 comes from U.S. Citizenship and Immigration Services (USCIS), part of the Department of Homeland Security. It often gets called an IRS form because it's completed alongside Form W-4 in a new hire packet, but the IRS doesn't issue it or collect it.
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Use the 01/20/25 edition with a May 31, 2027 expiration date. Copies of the 08/01/23 edition that show a May 31, 2027 expiration are also accepted. Copies of the 08/01/23 edition that show July 31, 2026 can no longer be used for new hires.
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No. If a current employee already has a properly completed Form I-9 on an edition that was valid when they were hired, you keep it on file. You only use the current edition for that employee if reverification is required, such as when temporary work authorization expires.
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Keep each Form I-9 for three years after the date of hire or one year after employment ends, whichever is later. For current employees, keep the form for as long as they work for you.
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Only if you're enrolled in E-Verify and in good standing. Those employers can use the Department of Homeland Security's alternative procedure, which lets them review copies of the documents and then see the originals on a live video call. Employers that aren't enrolled in E-Verify must examine original documents in person.
What Should Employers Do Next?
Start by checking the edition and expiration date on every blank Form I-9 you have, on paper and in your onboarding system, and replace anything that shows July 31, 2026 or an edition older than 08/01/23. Then pull your I-9 files and confirm you have one for every current employee, and that any forms completed during the COVID-19 flexibility period were followed up in person.
You can find the current form and instructions on the USCIS Form I-9 page. And if you'd like a second set of eyes on your new hire paperwork, our local Maine team is happy to help.
Updated: November 2026
Written by: Jon Portanova
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