On November 14, 2016, the United States Citizenship and Immigration Services (“USCIS”) released a revised version of Form I-9 (Employment Eligibility Verification Form). By January 22, 2017, employers must use the revised form dated 11/14/2016N with an expiration date of 8/31/2019.
Employers may continue to use Form I-9 dated 03/08/2013N until Jan 21, 2017.
There is no requirement to file a new Form I-9 for current employees if a properly completed Form I-9 is already on file.
Employers are required to provide new employees with a written electronic copy of the instructions when completing Form I-9. The form must still be printed on paper for signature and for retention by the employer. In addition, Form I-9 can be generated, signed and retained electronically in compliance with the Department of Homeland Security regulations.
Penalties of Noncompliance
Employers who fail to comply with the requirements, including the completion and retention of a correctly completed Form-I-9 could potentially be subject to significant fines. Effective on August 1, 2016, the penalties for failure to comply range from $375 to $3,200 per violation.
The updated Form I-9 may be obtained by visiting the USCIS website at www.uscis.gov/i-9central. Should you have any questions, please contact your Friedman LLP tax professional.