Common Errors in I-9 Procedures and Conducting Internal Audits

Rembolt Ludtke Employment & Labor Practice Group

Julie Schumacher, Tara Paulson, Mark Fahleson

Over the last several months, an increasing number of employers across the United States have experienced consternation over their I-9 procedures and risk of liability for mistakes when onboarding new employees. With the new administration’s prioritization of immigration enforcement, employers can expect to see an uptick in I-9 audits in 2025 and beyond. An I-9 audit may be initiated for a host of reasons including complaints from current or former employees, reports from competitors, as well as data collected by state and federal labor and employment agencies. Regardless of the reason for the audit, employers can prepare themselves by ensuring appropriate I-9 procedures are in place and consistently followed. Employers can reduce their risk of liability by periodically conducting self-audits and correcting any mistakes in the I-9 completion process. This article will cover common I-9 errors and provide tips for conducting an internal audit to ensure employers are confident in their onboarding practices and are prepared should a formal audit occur.

General Guidelines for Completing Form I-9

Historically, Form I-9 has been revised yearly or every couple of years, so employers first must ensure they are using a valid version. To determine if you are using the correct version, employers must look at the revision date printed on the bottom left corner (not the expiration date printed at the top of the form). Currently, the valid version is the form with revision date 08/01/2023.

Further, employers in the 50 states and most U.S. territories must use the English version of the form, regardless of the employee’s native language. The Spanish version is approved for use only in Puerto Rico. Employees may use a preparer and/or translator to assist with the completion of Form I-9 if necessary.

Additionally, the following general guidelines should be followed when completing Form I-9:

• The information provided must be legible
• Photocopies of documentation must be clear and easily read
• Hole punches, staples, or other administrative marks should not interfere with legibility
• The date listed as the employee’s first date of employment should match payroll records
• Abbreviations should be avoided where the meaning is not widely understood
• All applicable sections of the form must be completed
• All employees must be treated in a non-discriminatory manner

Common Employee Mistakes When Completing I-9s

Section 1 of Form I-9 must be completed by the employee. Employers can reduce their risk of liability by being on the lookout for the following common mistakes employees make when completing Section 1:

• Missing required fields including, other last names (such as maiden name), address or date of birth
• Failing to check one of the boxes attesting to citizenship or immigration status
• Checking multiple boxes attesting to more than one citizenship or immigration status
• Failing to enter USCIS or A-number after selecting “a lawful permanent resident”
• Failing to enter USCIS, A-number, of foreign passport number after selecting “an alien authorized to work until”
• Failing to sign or date the attestation
• Failing to complete Section 1 by the first day of employment

In the event an employee requires a translator or a preparer to complete Section 1, the following mistakes commonly occur:

• Preparer and/or translator fails to complete the separate certification block in Supplement A
• Preparer and/or translator fails to complete all required fields in Supplement A
• The date the preparer and/or translator enters in the certification block does not match the date the employee enters next to their signature in Section 1.  

Common Employer Mistakes When Completing I-9s

After the employee completes Section 1, the employer must complete Section 2. The following are common mistakes employers should take care to avoid when completing Section 2:

• Failing to enter acceptable List A or List B and List C documents
• Missing fields including document title, issuing authority, number or expiration date for the documents presented
• Failing to enter business title, name or address
• Failing to enter the first date of employment
• Failing to sign and date or enter the employer’s authorized representatives’ title, first name, or last name in the certification
• Failing to complete Section 2 by the third business day after the date the employee commences employment

Employers are required to complete Supplement B (this supplement replaces Section 3 on the previous Form I-9) in the following circumstances: 1) if an employee’s work authorization is set to expire; 2) if an employee is rehired within three (3) years of the date the original I-9 was completed; and 3) if an employee provides proof of a legal name change. The following are common mistakes employers should avoid when completing Supplement B:

• Failing to enter the employee’s last name, first name and middle initial at the top of the supplement
• Failing to enter the document title, number or expiration date for the acceptable document presented
• Failing to enter the date or rehire, if applicable
• Failing to enter the employee’s new name, if applicable
• Failing to complete Supplement B until after the employee’s work authorization has expired.

Conducting a Self-Audit and Correcting Mistakes

Although there is no legal requirement to do so, employers can catch the above common mistakes as well as other errors in I-9 completion by periodically conducting self-audits. When conducting a self-audit, employers should first compare completed I-9s to payroll records to ensure the employer has an I-9 on file for every employee.

Second, employers should review all I-9s for completeness. If any errors are identified in Section 1, these errors should be corrected by the employee. To correct the form, employees should:

• Draw a line through the incorrect information
• Enter the correct information
• Initial and date the correction

Errors in Section 2 should be corrected as set forth above by the employer. If there are multiple errors on the form, you may redo the section on a new Form I-9 and attach it to the old form. A note should be included with the form regarding the reason changes were made to an existing I-9 or the reason a new form was completed.

Employers should take care to not conceal any changes to an I-9. If a change was made using correction fluid, employers should attach a signed and dated note to the corrected form explaining what happened.

Next Steps

The Rembolt Ludtke Employment & Labor Law Practice Group is available to assist employers with questions regarding I-9 procedures and self-audits, as well as other employment and labor matters that arise in the workplace.

This article is provided for general information purposes only and should not be construed as legal advice. Those requiring legal advice are encouraged to consult with their attorney.

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