How to Complete Form I-9 for Your Employees

This article is for S Corp members with employees on payroll. Every employee on your S Corp's payroll needs a Form I-9 (Employment Eligibility Verification), including you as the owner-employee. The form confirms a new hire's identity and that they're allowed to work in the U.S., and keeping it complete and on file helps your business stay in good standing if it's ever requested during a government inspection. Form I-9 isn't part of Collective Payroll, so you'll complete it and keep it on file yourself. The steps below walk you through the process.

Who needs a Form I-9

• Every W-2 employee, full or part time, including family members on payroll
• You, the owner. Your S Corp employs you, so USCIS requires a Form I-9 for you too. 

You don't need one for 1099 contractors or for people working entirely outside the U.S.

Deadlines

• Section 1 (your employee): by their first day of paid work
• Section 2 (you): within 3 business days of their first day. 

Step 1: Get the current Form I-9

Download the current version of Form I-9 from USCIS at uscis.gov/i-9. USCIS updates the form from time to time, so download a fresh copy for each new hire rather than reusing an old one. Send it to your new hire with their onboarding paperwork so they can complete their part before their first day, which is when Section 1 is due. To add your employee to payroll, see How to Pay and Manage Contractors and Employees at Collective.

Step 2: Your employee completes Section 1

Your employee fills out and signs Section 1, including their personal details and citizenship or immigration status. Once they're done, check that every required field is filled in before you move on to Section 2. If something in Section 1 looks wrong, your employee makes the correction, not you.

Step 3: Review their documents in person

Your employee chooses which documents to show you: one document from List A, or one from List B plus one from List C.

These are common examples. The full list is on the form's Lists of Acceptable Documents.

Look at the original, unexpired documents with your employee in person, and check that each one reasonably looks genuine and belongs to them. Photocopies aren't accepted, except a certified copy of a birth certificate.

Let your employee choose which documents to bring, and don't ask for more than the form requires. Requesting specific documents can count as discrimination under federal law, even when it's unintentional.

Step 4: Complete and sign Section 2

1. Record each document you reviewed, including its title, issuing authority, document number, and expiration date.
2. Enter your employee's first day of employment.
3. Add your name, title, business name, and business address, then sign and date the form.

The person who reviewed the documents must be the one who signs. Collective doesn't collect, review, or store Form I-9, so keep the signed form in your own records. Many employers keep all their I-9s together, separate from other personnel files, so they're easy to find if requested.

Special situations

Your own Form I-9 as the owner

Complete Section 1 like any employee. You can't review your own documents, so ask a trusted person, like your spouse, a colleague, or a notary, to review them and complete Section 2 as your authorized representative.

Remote employees

Someone still has to see the original documents in person. Ask a person near your employee, like a notary or colleague, to act as your authorized representative and complete Section 2 for you. You're responsible for their accuracy. If your S Corp is enrolled in E-Verify, you can review the documents over a live video call instead. With this option, you'll also need to keep copies of the documents you reviewed.

Receipts

If your employee lost a document and applied for a replacement, you can accept the receipt for now. They have 90 days from their first day to show you the actual document.

Expiring work authorization

If your employee's work authorization has an expiration date, verify their new document before it expires using Supplement B of Form I-9, then keep it with their original Form I-9. You never need to recheck U.S. citizens, or a U.S. passport, green card, or List B document.

Fixing a mistake

To correct a signed Form I-9, draw a line through the error, write in the correct information, and initial and date the change. Attach a short note explaining the change to the form. Only your employee can correct Section 1. 

Hired someone without a Form I-9?

Complete one now. Download the current version from USCIS, have your employee complete Section 1, then review their documents and complete Section 2. Use today's date rather than backdating, and attach a note explaining why it's late.

How long to keep it

Form I-9 is never filed with the government, but you must be able to produce it within 3 business days if asked. Keep it while the person works for you, then for 3 years after their first day or 1 year after their last day, whichever is later. 

Next steps

For the current form, full instructions, and the complete Lists of Acceptable Documents, visit I-9 Central on uscis.gov. If you have questions specific to your business, reach out to your Collective team. They're here to help. Employment rules can vary by state, so for legal questions about hiring, an employment attorney or HR professional can give guidance specific to your situation.

Disclaimer: The information contained in this document is provided for informational purposes only and should not be construed as legal, financial, or tax advice.