July 2026 Question of the Month

Question of the Month: What are an employer's responsibilities for IRS Form I-9 compliance, and how should these forms be stored?

The Form I-9 (issued by the U.S. Citizenship and Immigration Services—not the IRS) is used to verify the identity and employment authorization of every employee hired in the United States.

Employers are responsible for:

• Completing Section 2 within three business days of an employee's first day of work.

• Examining original, acceptable identity and work authorization documents presented by the employee.

• Ensuring the form is completed accurately and retained for the required period.

• Reverifying employment authorization when required for employees with temporary work authorization.

Document Storage Requirements

• Employers may keep I-9 forms on paper, electronically, or in a combination of both, provided the records are secure and can be produced if requested during a government inspection.

• I-9 forms should be stored separately from general personnel files whenever possible to help protect sensitive personal information and simplify audits.

• Retain each Form I-9 for three years after the date of hire or one year after employment ends, whichever is later.

• Employers are generally not required to keep copies of employees' identity and work authorization documents, although they may choose to do so if they apply the practice consistently to all employees. If copies are retained, they should be stored securely with the I-9 records.

Compliance Tip: Conduct periodic internal I-9 audits to identify and correct errors before they become compliance issues. Proper recordkeeping and timely completion can help reduce the risk of penalties during a government inspection.

Capitol Benefits Group has HR Resources to help you with an I-9 audit. If you are interested, please reach out and we can share more details.