On the form, an employee must attest to his or her employment authorization. The employee must also present his or her employer with acceptable documents evidencing identity and employment authorization.
The employer must examine these documents to determine whether they reasonably appear to be genuine and to relate to the employee. The employer must then record the document information on the Form I-9. The list of acceptable documents can be found on the last page of the form. Employers must retain Form I-9 for a designated period and make it available for inspection by authorized government officers.
During COVID-19, employers operating remotely may follow a flexible procedure to remotely inspect employee documents. For more information about this procedure, please see our prior guidance: I-9 Document Flexibility: Steps for Remote Onboarding and Document Verification.
Employers with general questions about Form I-9 completion and compliance can seek guidance from the Instructions to Form I-9 and from the new edition of the M-274 Handbook for Employers, which was just published this week.