A New Employment Eligibility Verification
(Form 1-9) Has Been Released
All U.S. Employers Must Use the
New Form by September 18, 2017
Focused on You. Dedicated to Your Success.

U.S. Citizenship and Immigration Services (USCIS) released a new version of Form I-9 - Employment Eligibility Verification on July 17, 2017. U.S. employers must have each new hire complete the employee section of Form I-9 before their first day of employment.

Employers must have a completed Form I-9 on file for each person on their payroll (or otherwise receiving remuneration) to verify that he/she is authorized for employment in the U.S. under the Immigration Reform and Control Act of 1986 (IRCA). IRCA prohibits employers from hiring people, including U.S. citizens, for employment in the U.S. without verifying their identity and employment authorization on Form I-9.

Employers must retain a completed Form I-9 for each former employee for a certain amount of time based on the employee’s termination date. A worksheet is available to calculate how long you must keep Form I-9 on USCIS’s website.

According to the USCIS, employers must start using the revised Form I-9 by September 18, 2017. Until then, either the new form or the one dated November 14, 2016 can be used.

USCIS made two notable changes to the Form I-9 Instructions:
  • References to the Office of Special Counsel for Immigration-Related Unfair Employment Practices have been updated to reflect the section’s new name: Immigrant and Employee Rights Section.
  • The phrase “the end of the first day of employment” has been revised to read “the first day of employment.

USCIS also made changes on Form I-9 to the List of Acceptable Documents on List C:

  • The Consular Report of Birth Record (Form FS-240) has been added to List C. 
  • The number of documents on List C has been reduced from 8 to 7 and renumbered (except the Social Security card).

The 2017 Handbook for Employers: Guidance for Completing Form I-9 is available online. Please feel free to contact me at 610.828.1900 or Marty.McCarthy@MCC-CPAs.comif you have questions. I am always happy to help.

Martin C. McCarthy, CPA
Managing Partner
McCarthy & Company, PC

Disclaimer:   This alert is for informational purposes only and does not constitute professional advice. Information contained in this communication is not intended or written to be used as tax advice, and cannot be used by the recipient to avoid penalties that may be imposed under the Internal Revenue Code.  We strongly advise you to seek professional assistance with respect to your specific issue(s).