1. Conducting Effective I-9 Audits Abtin Mehdizadegan
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2. Form I-9 Employment Eligibility Verification

3. Introduction
The Immigration Reform and Control Act of 1986 (IRCA) requires all US employers to verify the identity and employment eligibility of all new employees hired after November 6, 1986.
IRCA forbids employers from knowingly hiring individuals who do not have work authorization in the United States
This requirement is satisfied by having new employees complete Form I-9 with the employer.

4. Working in the United States
Individuals who may legally work in the United States are:
Citizens of the United States
Noncitizen nationals of the United States
Lawful Permanent Residents
Aliens authorized to work

5. Overview of IRCA
Enacted by Congress to eliminate employment as an incentive for illegal aliens coming to the US.
Employers cannot hire, or recruit or refer for a fee, individuals who are not authorized to work in the US.
Bars employers from hiring or continuing to employ unauthorized workers.
IRCA contains three major requirements for employers:
Complete the I-9 Form.
Retain documents.
Do not discriminate.

6. Preventing Discrimination
The anti-discrimination provisions of the INA prohibit four types of unlawful conduct:
Citizenship or immigration status discrimination*
National origin discrimination*
Document abuse during Form I-9 process
Retaliation
* Actual or perceived

7. Penalties for Hiring or Employing Unauthorized Workers
An employer that knowingly hires or continues to employ an unauthorized worker is subject to a $539 - $21,916 civil penalty for each unauthorized worker. (These increased 2/2017)
An employer that is found to engage in a pattern or practice of employing unauthorized workers is subject to additional penalties, including:
A fine of up to $3,000 for each unauthorized worker.
Up to six months in prison.
An injunction barring the practice.
Presenter Notes:
Employers that knowingly hire, recruit or refer for a fee, or continue to employ an unauthorized worker in the US must stop the unlawful activity and may be subject to the following schedule of civil penalties:
For violations that occurred on or before November 2, 2015:
First violation: $375 to $3,000 for each unauthorized worker.
Second violation: $3,200 to $6,500 for each unauthorized worker.
Subsequent violations: $4,300 to $16,000 for each unauthorized worker.
For violations that occurred after November 2, 2015, with penalties assessed on or after January 27, 2017 (or between August 1, 2016 and January 27, 2017):
First violation: $548 to $4,384 ($539 to $4,313) for each unauthorized worker.
Second violation: $4,384 to $10,957 ($4,313 to $10,781) for each unauthorized worker.
Subsequent violations: $6,575 to $21,916 ($6,469 to $21,563) for each unauthorized worker.
Employers found to engage in a pattern or practice of employing unauthorized workers are subject to additional criminal penalties and civil injunctions, including:
Criminal fines of up to $3,000 for each unauthorized worker.
Imprisonment of up to six months.
Permanent or temporary injunction, restraining order, or other order against the employer.
Federal contractors may be debarred from contracting with the government for one year for violating any of IRAC's requirements. The debarment may be extended in one year increments for as long as the violations continue.

8. Penalties for Violating Verification Requirements
An employer that fails to complete and maintain I-9s correctly is subject to a civil penalty for each error, including:
Failing to complete a form.
Improperly completing a form.
Failing to produce forms within three days of a Notice of Inspection.
Destroying forms early.
Completing an outdated version of the form.
Civil penalties for an employer that violates the verification requirements are between $539 and $2,191 for each violation.
Presenter Notes
These are known as "paperwork violations."
The size of the fine depends on the:
Size of the business.
History of previous violations.
Presence of unauthorized aliens in the workforce.
Seriousness of the offense.
Employer's good faith.
IRCA includes a good faith defense for technical or procedural violations. If an employer's good faith is valid, US Immigration and Customs Enforcement (ICE) must give the employer ten days to correct the problem. If the employer fails to correct technical or procedural violations, they become substantive violations subject to penalties.
For violations that occurred on or before November 2, 2015, the penalty is between $110 and $1,100 for each violation. For violations that occurred after November 2, 2015, when the penalty is assessed on or after January 27, 2017 (or between August 1, 2016 and January 27, 2017) the penalty is between $220 and $2,191 ($216 and $2,156) for each violation.

9. Penalties for Violating Anti-Discrimination Requirements
An employer that violates anti-discrimination provisions may be subject to the following civil penalties and fines:
Order to cease and desist the discriminatory practice.
Lost wages.
Back pay.
Attorneys' fees.
For citizenship or national origin discrimination, civil monetary penalties for each person discriminated against.
For document abuse, penalties range for each person discriminated against.
Presenter Notes:
There are no criminal penalties for anti-discrimination violations.
Civil monetary penalties were adjusted for inflation in 2016 and For violations that occurred on or before November 2, 2015, the document abuse penalties run between $110 and $1,110. For violations that occurred after November 2, 2015, with penalties assessed on or after February 3, 2017 (or between August 1, 2016 and February 3, 2017) the increased penalty range is $181 to $1,811 ($178 to $1,782).
For citizenship or national origin discrimination violations that occurred on or before November 2, 2015, the civil penalties that may be applied are as follows for the employer's:
First IRCA discrimination order, between $375 and $3,200 for each person discriminated against.
Second IRCA discrimination order, between $3,200 and $6,500 for each person discriminated against.
Subsequent IRCA discrimination order, between $4,300 and $16,000 for each person discriminated against.
For citizenship or national origin discrimination violations that occurred after November 2, 2015, with penalties assessed on or after February 3, 2017 (or between August 1, 2016 and February 3, 2017) the civil penalties that may be applied are as follows for the employer's:
First IRCA discrimination order, between $452 and $3,621 ($445 and $3,563) for each person discriminated against.
Second IRCA discrimination order, between $3,621 and $9,054 ($3,563 and $8,908) for each person discriminated against.
Subsequent IRCA discrimination order, between $5,432 and $18,107 ($5,345 and $17,816) for each person discriminated against.

10. Completing Form I-9

11. Pop Quiz! When was the last update to Form I-9?
When did the government require employers to start using the new Form I-9?

13. Verification Requirements
Employers must:
Ensure each new employee completes and signs Section I of the I-9 by her first day of work.
Review acceptable original documents showing identity and employment authorization and:
Confirm the documents appear to be genuine and relate to the employee.
Complete and sign Section II of the I-9 form within three days of hire (for employees whose employment will last fewer than three days, this must be done on the first day).
Reverify employment authorization for employees with expiring documents by the expiration date.
Presenter Notes:
IRCA's requirements on completing the Form I-9 are not difficult, but are strict. Any failure to complete a necessary step, or the failure to complete them in the required timeframes, can subject the employer to penalties.
Employers that hire employees who will work remotely must make arrangements for the I-9 process, including reviewing original documents proving identity and employment authorization, to be completed by an employee or agent of the employer in the required timeframes.

14. Section 1 Requirements
Employees must complete Section I by the first day of work. Section I requires that each employee:
Provide her complete legal name.
Indicate whether she is a US citizen, lawful permanent resident (LPR) or foreign national authorized for employment.
Provide an alien registration number ("A" number) if the employee indicates she is an LPR.
Provide an "A" number or admission number if the employee indicates she is a foreign national authorized for employment.
Sign and date the Form I-9 Section I.

15. Section 1 Requirements (cont'd)
The employee should also include:
The date employment is authorized until (if the employee is a foreign national with work authorization).
Her maiden name (if applicable).
Her address.
Her date of birth.
Her social security number, if the employer is enrolled in E-Verify.
EMPLOYER MUST VERIFY THAT SECTION 1 IS COMPLETE!
Presenter Notes:
An employee may (but does not have to) include a telephone number or address, or both. If the employee includes contact information, the employee may be contacted directly by US Citizenship and Immigration Services (USCIS) if the employer is enrolled in E-Verify and one of the following situations arise:
The employee is the subject of a tentative nonconfirmation (TNC).
The employee naturalizes as a US citizen and fails to update her Social Security Administration (SSA) records.

16. Section 1 Presenter Notes:
An employee may (but does not have to) include a telephone number or address, or both. If the employee includes contact information, the employee may be contacted directly by US Citizenship and Immigration Services (USCIS) if the employer is enrolled in E-Verify and one of the following situations arise:
The employee is the subject of a tentative nonconfirmation (TNC).
The employee naturalizes as a US citizen and fails to update her Social Security Administration (SSA) records.

17. Section 2 Requirements
Employers must, by the third day after an employee begins work:
Review original documents evidencing identity and employment authorization.
Complete and sign Form I-9 Section II.
Employers may, but are not required to, retain photocopies of presented documents. They should apply the same policy for all employees.
Regardless of their policy, employers enrolled in E-Verify must photocopy the following documents if presented by the employee:
US passport or passport card.
Green card.
Employment authorization document (EAD).
Presenter Notes:
If the employee will be employed for three days or less, the employer must complete Section II by the employee's first day of work.

18. Section II Requirements (cont'd)
When reviewing documents, employers should:
Review the documents to ensure they are valid and not fraudulent.
Ensure the documents relate to the person offering them by comparing the name and any photograph to the employee.
Not request specific documents.
Accept any documents that the employee presents that satisfy the I-9 Form list of acceptable documents.
MUST NOT BE EXPIRED!
Presenter Notes:
We will review in upcoming slides which documents are acceptable for an employee to present to prove identity and employment authorization.
Employees may present either a document from List A or documents from both List B and List C. The lists and copies of sample documents may be found in the USCIS's Form M-274, Handbook for Employers, which can be found at
As a best practice, if the employee presents too many documents, the employer should give the employee a copy of the Form I-9 list of acceptable documents (listed on the Form I-9 in Lists A, B, and C) and ask the employee to pick the documents to be used for the Form I-9.

19. List "A" Acceptable Documents
List A consists of documents that establish both identity and employment authorization:
US passport or US passport card.
Permanent Resident Card or Alien Registration Receipt Card (Form I-551; also known as "green" card).
Foreign passport containing temporary evidence of permanent resident status, including either:
Temporary I-551 stamp.
Temporary I-551 printed notation on a machine-readable immigrant visa.
Employment authorization document that contains a photograph (Form I- 766).
Presenter Notes:
If the employee presents a valid original document from List A, no further documents are required.

20. List "A" Acceptable Documents (cont'd)
For a non-immigrant authorized to work for a specific employer because of her status:
A foreign passport.
Unexpired Form I-94 or I-94A with an endorsement of the worker's non-immigrant status. The document is acceptable only if the proposed employment does not conflict with any restrictions or limitations identified on the form.
Passport from the Federated States of Micronesia (FSM) or the Republic of the Marshall Islands (RMI) with a Form I-94 or I-94A authorizing admission under the Compact of Free Association Between the US and the FSM or RMI.

21. List "B" Acceptable Documents
List B consists of documents that establish identity:
Driver's license or ID card issued by a state or outlying possession of the US (must contain either a photograph or identifying information such as name, date of birth, gender, height, eye color, and address).
School ID card with a photograph.
Voter's registration card.
US military card or draft record.
Military dependent's ID card.
US Coast Guard Merchant Mariner Card.
Native American tribal document.
Driver's license issued by a Canadian government authority.
Presenter Notes:
An employee who presents a document from List B to show identity must also present a document from List C to show employment authorization.

22. List "B" Acceptable Documents (cont'd)
For persons under the age of 18 who cannot present a document listed above:
School record or report card.
Clinic, doctor, or hospital record.
Daycare or nursery school record.

23. List "C" Acceptable Documents
List C consists of documents that establish employment authorization:
Social security number card without limiting endorsement stating that the card does not authorize employment in the US.
Certification of Birth Abroad issued by the US Department of State.
Original or certified copy of a birth certificate bearing an official seal, and issued by a state, county, municipality, or US territory.
Native American tribal document.
US Citizen ID Card (Form I-197).
ID Card for Use of Resident Citizen in the US (Form I-179).
Employment authorization document issued by the Department of Homeland Security.
Presenter Notes:
An employee who presents a document from List C to show employment authorization must also present a document from List B to show identity.

24. Reverification Employers:
Must reverify expiring or expired employment authorization documents for a current employee.
May reverify expiring or expired employment authorization for a terminated employee who is rehired within three years of the employee's original hire date.
Presenter Notes:
Employers may instead complete a new I-9 Form when a former employee is rehired.
Employers may also use the I-9 Form reverification section to indicate an employee's name change. Using Section III for this purpose does not require the employer's verification or signature.
Employers should not specify what documents the employee must present as part of reverification.
Employees need only present List A or List C documents showing valid employment authorization.
Employers should not request or require documents verifying identity during reverification because the employee's identity was verified when initially completing the I-9 Form and identity does not change or expire. Requiring an employee to present documents from List B, for example, in addition to documents showing extended or new employment authorization, may constitute discrimination.

25. Reverification (cont'd)
When reverifying, employers must:
Notify an employee before her work authorization expires to present documents from List A or List C evidencing extended or new employment authorization.
Include any document title, the document issuing authority, identification number, and expiration date of required List A or List C documents.
Sign and date Form I-9 Section III.

26. Reverification (cont'd)
Employers should also:
Indicate the date of rehire, if reverification is completed for an employee rehire.
Review the documents to ensure they are valid and not fraudulent.
Have a system to track employee documents with limited duration employment authorization.

27. Auto Extension for Some Employees
Effective Jan 17, Rule for Retention of EB-1, EB-2, and EB-3 Immigrant Workers and Program Improvements Affecting High-Skilled Nonimmigrant Workers
Auto-extends validity period of certain EADs for up to 180 days
Employers use expired EAD with Form I-797C

28. POP QUIZ
New employee, very sweet, impressive, and excited to join, brings a photocopy of her passport and of her driver’s license. Is this sufficient?

29. Storing and Retaining I-9 Forms
Retain: Employers must retain I-9 Forms (and any photocopies of presented documents) for each employee.
Store: Employers should store I-9 Forms and any photocopies of presented documents separately from employee personnel files.
Organize: Employers should retain I-9 Forms and any photocopies in an organized manner that allows employers to easily access, sort, and present them to US Immigration and Customs Enforcement (ICE) within 72 hours if they are requested.

30. Storing and Retaining I-9 Forms (cont'd)
If an employee's employment ends, the employer must retain the I-9 Forms (and photocopies) for the longer of:
Three years from the employee's hire.
One year from the employee's termination.
Presenter Notes:
Employers should:
Calculate the Form I-9 document destruction date when employees terminate employment.
Periodically review their I-9 Forms to ensure the destruction of any documents that can be eliminated.

31. Common I-9 mistakes Section 1 Section 2 Section 3
Employee does not enter A#/USCIS # in status box area
Employee does not sign/date attestation area
Employee lists DOB instead of signature attestation date
Employee does not complete Section 1 on 1st day of employment
Employee fails to check correct status box OR does not check a status box at all
Preparer/Translator does not complete appropriate area
Employer does not enter acceptable List A or List B and List C document
Employer does not enter date employment began (first day for pay)
Employer does not sign, date and print name in certification area
Employer does not complete Section 2 by the 3rd business day after the date employee began employment
NOTE: if employee is hired for 3 business days or less, Section 2 must be completed at the time employee started employment
Employer does not complete Section 3 until after the employee’s work authorization has expired
Employer does not enter the document title, number or expiration date for acceptable documentation presented
Employer does not enter the date of rehire (if applicable)
Employer does not sign or date certification area

32. General Tips for Completing I-9s
Information on form is clear and can be read.
Section 2 – date employee began employment matches the date in payroll records.
Maintain clear photocopies of documentation retained with Form I-9.
Abbreviations are permitted, but ensure they are widely understood.
Social Security Administration = SSA
Texas Dept. of Public Safety = TDPS
Use current version of Form I-9.
Only use the English version unless the form is being completed in Puerto Rico.
You can use the Spanish version as a concurrent guide to assist employees.

33. Guidance for Employers
Binder(s) 1
Binder(s) 2
Binder(s) 3
For ACTIVE Employees who do not need reverification:
Use alphabetical tabs to keep I-9s in order.
For ACTIVE Employees who do need reverification:
Use month/year tabs to keep track of reverification dates.
Additionally need another “tickler” system to notify of impending expiration date. (e.g. 90 days out)
For INACTIVE Employees: Use month/year tabs to keep track of disposal date.
1.  Date the employee began work for pay
1. _____
      A.  Add three years to the date on line1. 
A. ____
2.  The date employment was terminated
2.  _____
     B.  Add one year to the date on line 2. 
B.  ____
3.  Which date is later; A or B?
3.  _____
      C.  Enter the later date.
C. ____
*Keep I-9s separate from personnel files.
*If employer utilizes E-Verify, attach case verification print-out to I-9.

34. Correcting Form I-9 Use a different color ink.
White out or correction tape should NEVER be used.
Initialed and dated by the individual making the correction.
Best Practice – Indicate a reason for the correction (e.g. “Corrected per audit”).
Incorrect information should be crossed out with a SINGLE LINE.
IMPORTANT: Where signature dates are missing, DO NOT BACK DATE!
Exception – in Section 2, which requests date employee began working.
If corrections are so significant that would deem I-9 illegible, complete new I-9 and attach to old I-9.

35. Correcting Form I-9
If you discover a mistake on Form I-9, correct the existing form. OR
Prepare a new Form I-9:
If you choose to correct the existing Form I-9, line out the incorrect portions, enter the correct information, and initial and date the correction.
If you do a new Form I-9, retain the old form. You should also attach a short memo to both the new and old Forms I-9 stating the reason for your action.

36. Quiz:
What if you discover that you do not have a Form I-9 for an employee?

37. Quiz: Answer Provide employee with a Form I-9
Complete as soon as possible
Do not backdate the Form I-9.

38. Quiz:
John was hired on November 1, 2014, and on July 5, 2016, his employment was terminated.
What is the retention date?

39. Quiz: Answer
John was hired on November 1, 2014, and on July 5, 2016, his employment was terminated.
What is the retention date?
November 1, years = November 1, 2017
July 5, year = July 5, 2017
The retention date is November 1, 2017

40. Questions?

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42. Abtin Mehdizadegan
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