The purpose of Form I-9 is to verify the identity and document that each new employee (both citizen and noncitizen) hired after November 6, 1986, is authorized to work in the United States.
Beginning August 1, 2023, an updated Form I-9 will be available and should be used for all new employees. Employers may continue to use the older Form I-9 through October 31, 2023. After that date, they will be subject to penalties if they use the older form.
Keep in mind an employer’s failure to ensure proper completion and retention of Form I-9 may subject the employer to civil money penalties, and in some cases, criminal penalties.
What are the changes?
- 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.
For Employers who use E-Verify
The Department of Homeland Security (DHS) issued a final rule that authorizes employers to use optional alternatives to examine Form I-9 documentation, instead of the current requirement to examine documents in-person.
To participate in the remote examination of Form I-9 documents under the DHS-authorized alternative procedure, employers must be enrolled in E-Verify, examine and retain copies of all documents, conduct a live video interaction with the employee, and create an E-Verify case if the employee is a new hire.
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 not enrolled in E-Verify during the COVID-19 flexibilities must complete an in-person physical examination by Aug. 30, 2023.
Should you need assistance in understanding the new Form I-9, please call Felsing LLC at 407-412-9299 or email us at info@felsingcpa.com.
Source: US Citizenship and Immigration Services