Kate Smith, PHRca, SHRM-CP
The consequences of Form I-9 mistakes are growing, making accurate completion more important than ever. In March 2026, the Immigration and Customs Enforcement (ICE) revised its Form I-9 inspection guidance and began treating several previously considered technical or procedural errors as substantive violations. Technical or procedural errors generally provide an employer at least 10 business days to correct the issue after an inspection. Substantive violations, however, will result in penalties without that same opportunity to correct the form first.
Small Errors Can Be Expensive
The key concern is that some errors may now be treated as substantive rather than merely technical, making inaccurately completed Form I9s more expensive. Examples include:
Section 1 missing the following:
· employee date of birth
· immigration numbers or expiration dates
· Date employee completed the Form I9 missing or misstated
Section 2 missing the following:
· employer representative’s name and/or title
· Date of employee’s first day of employment
· Preparer or translator information. On the current Form I-9, this information is completed on Supplement A; on older versions of Form I-9, it appeared within Section 1.
· Incomplete or incorrectly completed employment eligibility document information in Section 2 (i.e., List A or List B and List C)
Alternative Procedure Errors for remote document examination include:
· failing to check the alternative-procedure box
· failing to conduct the required live video interaction
· failing to retain clear and legible copies of the documents examined.
Civil penalties for substantive paperwork violations currently range from approximately $288 to $2,861 per violation. Fines/Penalties can add up quickly when multiple Form I-9s contain substantive errors, which is why reviewing Form I-9s before an inspection can be so valuable. Enforcement has also increased significantly, with Notices of Inspection in the first half of 2025 reportedly reaching 10 times the 2024 rate.
The good news? Many of these mistakes are preventable… Let’s break it down.
1) Use the Correct Version of the Form I-9 and Maintain Proper Records
The current Form I-9, with an edition date of 01/20/25 and an expiration date of 05/31/27, should be used for new hires. Current employees do not need to complete a new Form I-9 when a newer version becomes available. For reverification and certain rehires, use Supplement B. If an employee is rehired within three years of the date their original Form I-9 was completed, you may use Supplement B if the employee remains authorized to work and the documentation recorded on the original Form I-9 has not expired. If the employee’s employment authorization has expired, reverify it by completing Supplement B. Store Form I-9s and supporting employment eligibility documents separately from personnel files, and organize them so they can be readily produced during an inspection. Using a binder with alphabetical tabs, with forms filed by last name, is a best practice. Employers must retain forms throughout employment and, after separation, until the later of three years from the hire date or one year from the termination date. Filing terminated employees’ forms by purge year can simplify retention and destruction requirements.
2) Complete Sections 1 and 2 Carefully
This is where the details really matter. Employees must complete Section 1 no later than their first day of work. Employers should review this section for completeness, including the employee’s identifying information, citizenship or immigration status selection, signature, and date. If the employee used a preparer or translator, complete Supplement A. If an entry is incorrect in Section 1, the employee, not the employer, must make any corrections to Section 1.
The employer or designated authorized representative must complete Section 2 within three business days of the employee’s first day of employment. If the employee will work fewer than three business days, the employer must complete Section 2 no later than the first day of employment. The employer should examine and document the original, unexpired documents the employee presented and complete the employer certification section. Even when a designated authorized representative completes Section 2 on the employer’s behalf, the employer remains responsible for ensuring Form I-9 is completed accurately.
3) Correct Errors the Right Way
Spot an error? Don’t panic, just make sure you correct it the right way. When correcting Form I-9 errors, draw a single line through the incorrect information, enter the correction, initial, and date the change. Do not use pencil, erase information, use correction fluid (such as Wite-Out), or backdate forms. Attach a brief memo documenting any corrections that were made and when they were identified. If a form contains multiple significant errors, one option is to complete a new Form I-9 and attach it to the original. Never discard the original form.
4) Understand Reverification and Remote Review Requirements
Reverification is only required when an employee’s temporary work authorization is set to expire. We recommend notifying employees at least 60 days before the expiration date so they have time to provide updated work authorization documents. Complete Supplement B before the expiration date and track upcoming deadlines to avoid any gaps in work authorization.
Reverification is not required for:
U.S. citizens
Noncitizen nationals
Lawful permanent residents because their Permanent Resident Card expires
Expired List B identity documents, such as driver’s licenses
A legal name change does not require reverification, but employers should document the change in Supplement B.
Employers enrolled in E-Verify and in good standing may use remote document review process. However, E-Verify does not replace the Form I-9. Employers must still complete and retain the form and meet all E-Verify requirements.
Helpful Links
USCIS has several helpful resources employers can keep handy when Form I-9 questions come up:
Approved Abbreviations for Document Entry: Appendix A: Common Abbreviations for Document Entry in Section 2
Form I-9 Retention Calculator: USCIS Retention and Storage
Reverification and Rehire Guidance: Completing Supplement B, Reverification and Rehires
Correcting Form I-9 Errors: Self-Audits and Correcting Mistakes
Complete USCIS Employer Handbook: Handbook for Employers M-274
If you haven’t reviewed your Form I-9s recently, this is a good time to do an internal audit and make sure your current forms are complete. If you have questions, contact your Silvers HR Consultant.