Form I-9 requirements
Every employer in the United States must complete Form I-9 for each person hired to work in the United States. This page summarizes the current form edition, how long a prior edition may still be used, and USCIS’s optional alternative procedure for remote examination of documents.
This is general information, not tax or legal advice — talk with your tax advisor about your own situation.
The current Form I-9 edition
U.S. Citizenship and Immigration Services publishes Form I-9, Employment Eligibility Verification. Employers must use the current edition unless USCIS has said a prior edition may still be used. As of the date of this page, the current edition date is 01/20/25. USCIS also states that employers may use a Form I-9 with an 08/01/23 edition date until its posted expiration date of 05/31/2027, and a Form I-9 with an 08/01/23 edition date until its posted expiration date of 07/31/2026. You can find the edition date at the bottom of the form and instructions, and the expiration date at the top, as USCIS describes.
Always download the form and the current instructions from USCIS, and check the edition date in the form’s footer or header before you complete a new I-9. Edition dates and expiration dates are set by USCIS and can change.
Source: USCIS, Form I-9, Employment Eligibility Verification.
Document examinationIn-person review and the remote examination option
In general, the employer or an authorized representative must examine each document the employee presents, in the employee’s physical presence, to determine whether it reasonably appears to be genuine and to relate to the employee. Complete Section 2 by the deadline in the current Form I-9 instructions.
USCIS also describes an optional alternative procedure that allows qualifying employers to examine Form I-9 documents remotely, instead of in person, when the employer meets the conditions USCIS sets for that procedure. Those conditions, and the steps the employer must follow, are set by USCIS and can change. This page does not list those steps. If you want to use the alternative procedure, read the current USCIS guidance and confirm that you qualify before you rely on it.
Form I-9 is an employment-eligibility form, not a payroll-tax form. Timing, retention and anti-discrimination rules are also part of the I-9 process. Follow the current USCIS instructions, and talk with your employment attorney about how the rules apply to your hiring process.
Sources: USCIS, Form I-9; USCIS, I-9 Central.
How PayNortheast helps with new-hire paperwork
If you run payroll with PayNortheast, online onboarding for new employees is included, and your dedicated account manager can help with new-hire paperwork. See what’s included in our full service payroll. Form I-9 itself remains your employment-eligibility responsibility, and the official form and instructions come from USCIS.
- Online onboarding for new employees, included with payroll.
- State new hire reports filed for you.
- A dedicated account manager as your point of contact.
Questions employers ask
What is the current Form I-9 edition?
As of the date of this page, the current edition date is 01/20/25. USCIS also states that employers may use a Form I-9 with an 08/01/23 edition date until its posted expiration date of 05/31/2027, and a Form I-9 with an 08/01/23 edition date until its posted expiration date of 07/31/2026. You can find the edition date at the bottom of the form and instructions, and the expiration date at the top, as USCIS describes. Confirm the current edition on USCIS.gov/i-9 before you complete a new form.
Can I examine I-9 documents remotely?
USCIS describes an optional alternative procedure for remote examination of documents for qualifying employers that meet the conditions USCIS sets. Read the current USCIS guidance and confirm that you qualify before you use it.
Does PayNortheast complete Form I-9 for me?
Form I-9 is the employer’s employment-eligibility responsibility. PayNortheast can help with new-hire onboarding paperwork connected to payroll. The official form and instructions come from USCIS.
Official sources for this page
Every figure and rule on this page comes from the sources below, opened November 13, 2026. Re-check them when a new official publication is posted.
- USCIS, Form I-9, Employment Eligibility Verification — current edition, instructions, and whether a prior edition may still be used.
- USCIS, I-9 Central — employer guidance, including document examination and the optional alternative procedure for remote examination.
Last updated November 13, 2026. This page does not replace advice from your tax advisor or employment attorney.