Form I-9 compliance remains a central workforce compliance obligation for U.S. employers in 2026. Every covered employer must verify the identity and employment authorization of employees hired in the United States after November 6, 1986. Failure to complete, retain, or produce Form I-9 records can result in civil penalties and additional enforcement consequences.
Employers should use the current Form I-9 edition dated 01/20/25, which is valid through May 31, 2027. The previous edition should no longer be used for new hires after its applicable expiration date.
This guide explains the principal I-9 compliance requirements for 2026, including completion deadlines, remote document examination, reverification, internal audits, document handling, and electronic system controls.
Disclaimer: This article provides general information and does not constitute legal advice. Employers should consult qualified immigration counsel regarding their specific workforce, policies, records, and compliance risks.
1. Complete Form I-9 Within the Required Deadlines
Form I-9 contains separate obligations for the employee and the employer.
Section 1: Employee Information and Attestation
The employee must complete Section 1 no later than the first day of employment. The employee must provide required identifying information, select the applicable immigration or citizenship status, and sign and date the attestation.
Employers should confirm that Section 1 is complete before proceeding with the employer’s document review. Missing names, dates, status selections, signatures, or required immigration identification numbers can create substantive compliance issues.
Section 2: Employer Verification
The employer or authorized representative must complete Section 2 within three business days of the employee’s first day of employment for pay. If the employee will work for fewer than three business days, Section 2 must generally be completed at the time of hire.
The employer must:
- Examine documents from the Lists of Acceptable Documents.
- Determine whether the documents reasonably appear genuine and relate to the employee.
- Record the required document information.
- Complete the employer certification.
- Sign and date Section 2.
Employers must not require an employee to present a specific document. The employee chooses whether to present one document from List A or a combination of one List B and one List C document.
The USCIS Form I-9 page provides the current form, instructions, and related guidance.
2. Understand the Rules for Remote Document Examination
Remote Form I-9 document examination is not automatically available to every employer. The DHS-authorized alternative procedure generally requires the employer to participate in E-Verify and remain in good standing. Additional program and site-specific requirements may apply.
When using the alternative procedure, the employer must generally:
- Obtain clear and legible copies of the documents presented by the employee.
- Conduct a live video interaction with the employee.
- Require the employee to present the same documents during the video interaction.
- Examine the documents to determine whether they reasonably appear genuine and relate to the employee.
- Complete the applicable Form I-9 section within the required deadline.
- Check the alternative procedure box on the form.
- Retain required document copies with the Form I-9 record.
A video meeting by itself does not authorize remote document examination. An employer that is not eligible to use the alternative procedure must complete a physical inspection of the required original documents, or use an authorized representative who completes that inspection.
Employers should also apply remote verification policies consistently. Selective use of remote verification for employees based on citizenship, national origin, or perceived immigration status can create discrimination concerns.
For current requirements, employers should review USCIS guidance on remote examination of documents.
3. Manage Reverification Through Supplement B
The current Form I-9 uses Supplement B, Reverification and Rehire, which replaced the former Section 3 process.
Reverification is required when an employee’s employment authorization or employment authorization document is expiring and continued employment authorization must be documented. Employers should complete reverification before the existing authorization expires.
Reverification is generally not required for:
- U.S. citizens.
- Noncitizen nationals.
- Lawful permanent residents who presented appropriate evidence of permanent resident status.
- Employees whose employment authorization does not require reverification under applicable rules.
During reverification, the employee must choose an acceptable, unexpired document establishing continued employment authorization. The employer must not demand a particular document or require the employee to present a specific immigration document.
Employers should maintain a reliable expiration-date tracking system. Recommended controls include reminders at 120, 90, 60, and 30 days before an expiration date. HR personnel must account for applicable extensions of employment authorization and should not rely solely on automated alerts without reviewing the governing USCIS rules.
Employers should coordinate reverification with immigration counsel when an employee holds a work visa, changes status, has a pending extension, or may qualify for an automatic employment authorization extension. A work visa for foreign employees involves obligations beyond Form I-9. Form I-9 completion does not replace compliance with the terms of an H-1B, L-1, TN, O-1, E-2, or other employment-based immigration classification.
4. Retain and Secure I-9 Records
Employers must retain each Form I-9 for the later of:
- Three years after the employee’s date of hire; or
- One year after the employee’s employment ends.
Retention applies to the completed form, applicable supplements, and copies that the employer is required to retain under a remote examination procedure.
Employers may store Forms I-9 on paper, electronically, or through another permitted system. Records must remain secure, legible, accessible, and capable of being produced for inspection. Following a Notice of Inspection, employers generally must produce requested Forms I-9 within three business days.
Recommended document-handling practices include:
- Store I-9 records separately from general personnel files.
- Limit access to trained HR, compliance, and legal personnel.
- Use encryption and access controls for electronic records.
- Maintain an audit trail for electronic changes.
- Apply retention and destruction policies consistently.
- Avoid retaining unnecessary copies of identity or immigration documents.
- Ensure remote-procedure copies are complete and legible.
A vendor’s electronic platform does not eliminate the employer’s legal responsibility. Employers should confirm that the system supports compliant signatures, audit trails, data integrity, document reproduction, security, and retention.
5. Conduct Neutral Internal I-9 Audits
An internal audit allows an employer to identify and correct deficiencies before receiving an ICE Notice of Inspection. The audit should be neutral, documented, and applied consistently. It should not target employees based on citizenship, national origin, language, accent, or perceived immigration status.
A practical audit process includes:
- Compare payroll and HR records with the company’s I-9 inventory.
- Identify missing Forms I-9.
- Review Section 1 and Section 2 for missing information, signatures, and dates.
- Confirm that forms were completed within the required deadlines.
- Review reverification and rehire records.
- Confirm compliance with remote examination procedures.
- Test electronic system audit trails and access controls.
- Document findings, corrections, and follow-up training.
Employers should preserve a written record of the audit’s scope, methodology, findings, and corrective actions. This documentation can demonstrate good-faith compliance efforts, although it does not automatically eliminate liability for prior violations.
Corrections must be made carefully. Employers should not use white-out, erase original entries, or backdate information. A proper correction generally preserves the original entry, identifies the corrected information, and includes the current date and initials of the person making the correction. Section 1 corrections are generally made by the employee, while Section 2 corrections are generally made by the employer or authorized representative.
Employers should consult immigration counsel before correcting widespread errors, recreating missing forms, or responding to an active government inspection.
6. Address Common I-9 Compliance Mistakes
Frequent employer errors include:
- Using an outdated Form I-9 edition.
- Missing the three-business-day Section 2 deadline.
- Failing to complete Section 1 by the employee’s first day.
- Omitting document numbers, issuing authorities, or expiration dates.
- Failing to mark the alternative procedure box.
- Using remote verification without meeting DHS requirements.
- Requiring employees to present specific documents.
- Re-verifying U.S. citizens or lawful permanent residents improperly.
- Failing to track temporary employment authorization.
- Backdating corrections.
- Storing forms without adequate security.
- Relying on an electronic vendor without reviewing system controls.
- Failing to produce Forms I-9 after receiving an inspection notice.
ICE’s March 16, 2026 Form I-9 inspection guidance expands the importance of completing required fields accurately. Certain omissions that may previously have been treated as technical or procedural errors can result in substantive violations and immediate penalty exposure. Employers should review the current ICE Form I-9 Inspection Fact Sheet and the related 2026 compliance analysis from Blasingame Law LLC.
How Immigration Counsel Supports Workforce Compliance
A business immigration attorney can help an employer develop a coordinated compliance program that covers Form I-9 procedures, E-Verify, remote document examination, reverification, electronic systems, and work visa obligations.
Blasingame Law LLC provides employers with:
- Internal I-9 audits.
- Workforce compliance reviews.
- HR training and written procedures.
- Remote verification guidance.
- ICE inspection preparation and response.
- Work visa planning for foreign employees.
- Support with H-1B, L-1, O-1, TN, E-2, and other employment-based matters.
The firm’s business immigration solutions are designed for startups, established companies, nonprofits, and multinational employers. With more than 30 years of immigration law experience, Blasingame Law LLC provides practical, individualized guidance for employers seeking to reduce compliance risk while retaining qualified global talent.
Employers should not wait for an ICE inspection to evaluate their records. Contact Blasingame Law LLC or schedule a consultation to discuss an I-9 audit, workforce compliance program, or employment-based immigration matter.
