Wouch Maloney - Certified Public Accounting Firm - Wednesday Wisdom

Revised Form I-9

All U.S. employers must properly complete Form I-9 for each person they hire, regardless of whether the individual is a U.S. citizen, permanent resident, or non-citizen. The U.S. Citizenship and Immigration Services (USCIS), part of the U.S. Department of Homeland Security (DHS), recently requested money from Congress to hire approximately 700 new positions in 2023, signaling a likely increase in Form I-9 audits. This makes Form I-9 compliance especially critical for employers in 2023.

The current I-9 Form version expires on October 31, 2023. Current employees with valid I-9 Forms on file do not need to complete new Form I-9s. However, all new hires and certain re-hires will need to complete new Form I-9s starting on November 1, 2023.

Overview of Form I-9 changes:

  • Reduced Sections 1 and 2 to a single sheet. No previous fields were removed. Multiple fields were merged into fewer fields when possible, such as in the employer certification.
  • Moved the Section 1 Preparer/Translator Certification area to a separate Supplement A that employers can use when necessary. This supplement provides three areas for current and future preparers and translators to complete as needed. Employers may attach additional supplements as needed.
  • Moved Section 3 Reverification and Rehire to a standalone Supplement B that employers can use as needed for rehire or reverification. This supplement provides four areas for current and subsequent reverifications. Employers may attach additional supplements as needed.
  • Removed use of “alien authorized to work” in Section 1 and replaced it with “noncitizen authorized to work” and clarified the difference between “noncitizen national” and “noncitizen authorized to work.”
  • Ensured the form can be filled out on tablets and mobile devices by downloading onto the device and opening in the free Adobe Acrobat Reader app.
  • Removed certain features to ensure the form can be downloaded easily. This also removes the requirement to enter N/A in certain fields.
  • Improved guidance to the Lists of Acceptable Documents to include some acceptable receipts, guidance, and links to information on automatic extensions of employment authorization documentation.
  • Added a checkbox for E-Verify employers to indicate when they have remotely examined Form I-9 documents.

Alternatives to Form I-9 Document Verification

Federal law requires employers to physically examine documents that confirm an employee’s identity and employment eligibility documentation to determine if it reasonably appears genuine and relates to the employee presenting it. In response to the COVID-19 pandemic, the DHS allowed an exemption, permitting employers operating remotely to conduct virtual verification of an employee’s approved Form I-9 documents. Qualifying employers can review an employee’s identity and employment eligibility documentation over videoconference, fax or email.

This remote verification exemption was set to expire on Oct. 31, 2022; however, the DHS and the USCIS formally published a proposed permanent rule to allow employers to remotely review the Form I-9 identity and employment authorization documents when hiring, reverifying or rehiring employees.


To participate in the remote examination of Form I-9 documents under the DHS-authorized alternative procedure, employers must be enrolled in E-Verify, examine and retain copies of all documents, conduct a live video interaction with the employee, and create an E-Verify case if the employee is a new hire.

Among the changes to I-9 form is a checkbox employer enrolled in E-Verify can use to indicate they remotely examined identity and employment authorization documents under an alternative procedure authorized by the Department of Homeland Security (DHS) described above.

If you have questions about how these changes in the law may affect your business or personal return, please call 215.675.8364 or email us to speak with an accounting professional today.

For more information about the I-9 form, click here to visit the U.S. Department of Homeland Security Seal, U.S. Citizenship and Immigration Services website.

DISCLAIMER: The WM Update, WM Wednesday Wisdom, WM Daily Update, and other related communications are intended to provide general information, as of the date of this communication, and may reference information from reputable sources. Although our firm has made every reasonable effort to ensure that the information provided is accurate, we make no warranties, expressed or implied, on the information provided. As legislative efforts are still ongoing, we expect that there may be additional guidance and clarification from regulators that may modify some of the provisions in this communication. Some of those modifications may be significant. As such, be aware that this is not a comprehensive analysis of the subject matter covered and is not intended to provide specific recommendations to you or your business with respect to the matters addressed.