I-9 Handbook For Employers (M-274) Explained Step-By-Step

You hire someone new. Now you need to complete Form I-9 to verify their employment eligibility. But the form raises questions. Which documents can you accept? How do you handle remote employees? What if someone loses their Social Security card before starting work? Get it wrong and you risk fines up to $25,932 per violation.

The M-274 Handbook for Employers gives you the official answers. This USCIS publication explains every step of the I-9 process. It shows you exactly which documents verify identity and work authorization. It tells you how to spot common errors before they become compliance problems. Think of it as your reference guide whenever you have questions about Form I-9.

This article breaks down the M-274 handbook into practical steps. You'll learn what the handbook covers and how to use it when completing each I-9. We'll show you how to manage your I-9 records according to federal requirements. You'll also discover additional tools that help your business stay compliant. By the end, you'll know exactly how to use the handbook to protect your company from costly mistakes.

What the I-9 handbook for employers covers

The M-274 handbook provides official guidance on every aspect of Form I-9 completion. USCIS updates this document regularly to reflect current immigration laws and verification requirements. You'll find step-by-step instructions for each section of the form, detailed explanations of acceptable documents, and answers to common questions employers face during the verification process.

Core Verification Requirements

The handbook explains the three-section structure of Form I-9 in detail. Section 1 covers what your new employee must complete and attest to on their first day of work. Section 2 outlines your responsibilities as an employer to physically examine documents and verify their authenticity. Section 3 addresses re-verification requirements when work authorization expires or when you rehire someone within three years of their original hire date.

The handbook serves as your official reference when questions arise about completing any part of Form I-9.

Document Lists and Acceptance Rules

List A, List B, and List C form the backbone of the verification process. The i-9 handbook for employers includes tables showing exactly which documents belong to each list. You learn which documents establish both identity and employment authorization (List A), which prove identity only (List B), and which prove work authorization only (List C). The handbook also specifies receipt rules for employees who present receipts instead of actual documents and explains acceptable alternatives when standard documents are unavailable.

Special Situations and Exceptions

Employers encounter unique scenarios that require specific guidance. The handbook addresses remote verification procedures, automatic extensions for certain expired documents, and proper handling of minors under age 18. You'll find instructions for correcting errors, procedures for reverifying employees with temporary work authorization, and protocols for rehiring former employees. Each scenario includes clear steps to maintain compliance while avoiding discrimination.

Step 1. Access and review the M-274 handbook

Start by obtaining the official M-274 handbook directly from USCIS. This step ensures you work with the most current version and avoid outdated information that could lead to compliance violations. The handbook runs over 100 pages, but you don't need to read everything at once. Focus on the sections relevant to your immediate needs, then reference other parts as specific situations arise.

Where to download the handbook

Visit the USCIS I-9 Central website at uscis.gov/i-9-central to access the current version of the i-9 handbook for employers. USCIS maintains this dedicated portal specifically for I-9 resources. Click on "Handbook for Employers M-274" to download the PDF version directly to your computer. You can also find links to Spanish translations and earlier handbook editions if you need them for reference purposes.

Download and save the handbook to your computer so you can reference it anytime without needing internet access.

Save the file in a location your entire HR team can access. Name it with the publication date (visible on the cover) to distinguish it from older versions. USCIS releases updates periodically when immigration laws change or when they clarify existing procedures. Check back quarterly to verify you're using the latest edition.

What to read first

Begin with the table of contents on page three or four. This overview shows you exactly which pages address specific topics. Mark the pages that cover situations your business encounters most often, such as remote employee verification or rehiring procedures.

Read Chapter 1 completely. This chapter explains the purpose of Form I-9 and your basic obligations as an employer. It defines key terms like "employer," "employee," and "employment." Understanding these definitions prevents you from making assumptions that could result in improper verification procedures. Next, review the document lists in Chapter 4. Familiarize yourself with acceptable documents before your next new hire starts work.

Step 2. Follow the handbook to complete each I-9

Open the i-9 handbook for employers whenever you begin the verification process for a new employee. The handbook walks you through each section of Form I-9 with specific instructions and examples. Keep the handbook visible on your screen or print relevant pages so you can reference them as you work. This approach prevents errors that occur when you rely on memory or make assumptions about proper procedures.

Section 1: Employee information and attestation

Your new employee completes Section 1 on or before their first day of work. The handbook explains exactly what information goes in each field. Your employee enters their full legal name, any other names they've used, their current address, date of birth, and Social Security number. They select their citizenship or immigration status by checking one of four boxes and provide any relevant document numbers, such as USCIS or Alien Registration numbers.

Check the handbook if your employee has questions about which box to check. A U.S. citizen checks the first box. A noncitizen national of the United States checks the second box (this applies primarily to people born in American Samoa or Swains Island). A lawful permanent resident checks the third box and provides their USCIS or Alien Registration number. Anyone else authorized to work checks the fourth box and enters their work authorization expiration date plus their Alien Registration, I-94, or foreign passport number.

The employee must sign Section 1 themselves on their first day of work, even if someone helps them understand the form.

Your employee signs and dates Section 1 to attest that the information is correct and they are authorized to work. If the employee cannot complete this section themselves due to disability or literacy issues, a preparer or translator may assist them. The handbook provides instructions for completing the Preparer and/or Translator Certification box when assistance occurs. Document this assistance properly to avoid questions during audits.

Section 2: Employer review and verification

You complete Section 2 within three business days of your employee's first day of work. The handbook lists every acceptable document you can examine. Your employee presents either one document from List A (which proves both identity and work authorization) or one document from List B (identity) plus one from List C (work authorization). You physically examine the original documents, not photocopies.

Record the document title, issuing authority, document number, and expiration date (if any) in the appropriate boxes. Enter the employee's first day of work in the designated space. Sign and date Section 2 after you complete the verification. The handbook shows examples of properly completed Section 2 forms so you can compare your work against the correct format.

Refer to the document tables in Chapter 4 of the handbook when questions arise about specific documents. For example, if an employee presents a List A receipt, the handbook tells you exactly how long that receipt remains valid and what follow-up verification you must complete. The tables also show you the correct document numbers to record for passports, driver's licenses, and employment authorization documents.

Section 3: Reverification and rehires

Section 3 applies when your employee's work authorization expires or when you rehire someone within three years of their original hire date. The handbook explains both scenarios in detail. For reverification, you examine a new document showing continued work authorization before the previous authorization expires. Enter the document information in Section 3 and sign and date the form.

When you rehire a former employee within three years, check whether their previous work authorization has expired. If it hasn't expired, you can choose to complete Section 3 on the original Form I-9 instead of creating a new form. If their authorization has expired or more than three years have passed, you must complete an entirely new Form I-9. The handbook provides decision trees to help you determine which option applies to your situation.

Step 3. Use the handbook to manage I-9 records

The i-9 handbook for employers provides detailed guidance on storing, organizing, and maintaining your completed I-9 forms. Proper record management protects your business during government audits and helps you locate specific forms quickly when needed. Chapter 6 of the handbook outlines retention requirements and explains acceptable storage methods, including both paper and electronic systems. Reference these sections regularly to ensure your filing system meets federal standards.

Storage requirements and retention periods

Store all completed I-9 forms in a secure location separate from personnel files. This separation makes it easier to produce I-9s during an audit without exposing confidential employee information. You can maintain paper forms in locked file cabinets or use an electronic storage system that meets USCIS requirements. The handbook specifies that electronic systems must include controls to ensure document integrity, prevent unauthorized access, and allow for reasonable inspection by government officials.

Keep each I-9 for three years after the date of hire or one year after the employee's termination date, whichever is later. The handbook provides a calculation worksheet to determine exact retention dates. Calculate the retention period for each employee individually rather than applying blanket policies. When the retention period expires, destroy the forms through shredding or permanent deletion to protect former employee information.

You must produce I-9 forms within three business days when Immigration and Customs Enforcement requests an inspection.

Organizing records for audits

Create a filing system that allows you to retrieve any I-9 within minutes. Many employers organize forms alphabetically by last name or chronologically by hire date. The handbook suggests maintaining separate files for current employees and terminated employees to simplify retention calculations. Label each file clearly and update your organization system whenever you hire or terminate employees.

Conduct internal audits quarterly using the handbook as your reference guide. Review a random sample of I-9 forms to check for common errors such as missing signatures, incorrect dates, or incomplete document information. The handbook includes an audit checklist in Appendix A that covers every required element. Fix any errors you discover immediately using the correction procedures outlined in the handbook.

Correcting errors in existing forms

Line through any incorrect information with a single line so the original entry remains visible. Write the correct information next to or above the error. Initial and date each correction. Never use correction fluid or completely black out mistakes, as this creates suspicion during audits. The handbook provides specific examples of proper correction methods in Chapter 5.

When you discover a missing signature or date, contact the person who should have signed the form. They must add their signature and the current date (not the date the form should have been signed originally). If the employee no longer works for your company and you cannot reach them, attach a memo to the I-9 explaining your good faith effort to obtain the signature. Document all correction attempts thoroughly to demonstrate compliance during government inspections.

Additional tools for employers

The i-9 handbook for employers forms your foundation, but USCIS provides several supplementary tools that simplify compliance and verification processes. These resources help you handle complex situations, verify information electronically, and stay updated on regulatory changes. Access all these tools through the I-9 Central portal at uscis.gov/i-9-central for free.

E-Verify electronic verification

E-Verify allows you to confirm your employee's work authorization electronically after completing Form I-9. This web-based system compares information from Form I-9 against Social Security Administration and Department of Homeland Security records. You receive results within seconds to days depending on whether the system finds an immediate match. Some employers must use E-Verify due to federal contracts or state laws, while others choose it voluntarily for added verification confidence.

Sign up for E-Verify at e-verify.gov and complete the required tutorial. Enter information from your employee's Form I-9 and selected documents into the system within three business days of hire. The system guides you through each field and flags potential errors before submission. Print and retain the case confirmation page with your I-9 records to document that you completed the verification process properly.

E-Verify does not replace Form I-9 completion but supplements it as an additional verification step.

USCIS compliance resources

Download the I-9 Compliance Quick Reference Guide from I-9 Central for a condensed overview of verification requirements. This single-page document summarizes document lists, timelines, and employer responsibilities. Print copies for your HR team or anyone who handles new hire paperwork regularly.

USCIS also maintains instructional videos and webinars that demonstrate proper Form I-9 completion. These visual guides show you exactly how to examine documents, spot common errors, and handle special situations like remote verification or receipts for lost documents.

Next steps for your business

You now know how to use the i-9 handbook for employers to verify every new hire correctly and maintain compliant records. Download the latest M-274 version today and complete your next I-9 with confidence. Review your existing forms quarterly to catch errors before government inspections. If managing I-9 compliance feels overwhelming or you need help verifying remote employees, professional assistance ensures accuracy without the stress. Get expert I-9 verification services that protect your business from costly violations while keeping your hiring process compliant.

Disclosure

It is important to note that Immigration Consultants are not attorneys, Immigration Consultants are not paralegals, and they cannot provide legal advice. Immigration consultants can assist with completing and filing immigration forms, but they are not licensed to represent clients in court or provide legal counsel. Clients seeking legal advice or representation should consult a licensed immigration attorney or lawyer. This distinction is crucial to ensure clients receive the appropriate level of assistance for their specific immigration needs.

Note: This article is written by Shafi Afridi, A Registered and Bonded Immigration Consultant in California.