Form I-9 in a NUTSHELL

Employers are responsible for the completion and retention of Forms I-9 for all employees, regardless of citizenship or national origin, hired for employment in the United States.

*** PENALTIES **

Failure to properly complete, retain and/or make available for inspection Forms I-9 may result in civil penalties beginning at $100 and not more than $1,000 for each employee.

Hiring or continuing to employ unauthorized aliens may result in civil penalties beginning at $250 and not more than $10,000 for each unauthorized alien employed.

Retention of Forms I-9
The employer must retain the Form I-9 for each employee either for three (3) years after the date of hire or for one (1) year after employment is terminated, whichever is later. All current employees, therefore, must have Forms I-9 on file with the employer. Upon request, all Forms I-9 subject to the retention requirement must be made available to an authorized official of the Department of Homeland Security, Department of Labor, and/or the Office of Special Council for Unfair Immigration-Related Employment Practices for the Department of Justice.

Discovering an Unauthorized Employee
An employer who discovers that an employee has been working without authorization should re-verify work authorization by allowing such an employee another opportunity to present acceptable documentation and complete a new Form I-9. However, employers should be aware that, if they know or should have known that an employee is unauthorized to work in the USA, they may be subject to serious penalties for “knowingly continuing to employ” an unauthorized worker (see above penalties section).

Original Documents Only
The employer or employer’s representative/agent (reps/agents do not shield employer from responsibility) must review original document(s) that demonstrate an employee’s identity and eligibility to work in the U.S.). Photocopies, or numbers representing original documents, are not acceptable.

Copying of Documentation
An employer may, but is not required to, copy a document (front and back) presented by an individual solely for the purpose of complying with the Form I-9 verification requirements. If such a copy is made, it must be retained with the Form I-9. The copying of any such document and the retention of the copy does not relieve the employer from the requirement to fully complete Section 2 of the Form I-9. If employers choose to keep copies of Form I-9 documentation, then the same should be done for all employees, and the copies should be attached to the related Form I-9. Employers should not copy the documents only of individuals of certain national origin or citizenship status. To do so may constitute unlawful discrimination under section 274B of the Immigration and Nationality Act.

COMPLETING FORM I-9
Form I-9 contains three sections. The employee must complete Section 1. The employer must complete sections 2 and 3. The employer is required to ensure that all sections of the Form I-9 are timely and properly completed.

**To find instruction on how to complete the I-9 Form and more information on what the employee & employer responsibilities are check the websites below.

Handbook for Employers-Instruction to Federal Form I-9 (click to view).

Get a copy of the form at http://www.jaincpa.com/forms.php

The preceding is not intended to be legal advice pertaining to your situation and should not be construed as such.The information provided is intended as a general overview with regard to the subject matter covered.