Form I-9
Procedures
Presented By:
Andrea Scheuering
Accounting Associate Manager
243-5199
andrea.scheuering@mso.umt.edu
Introduction
• These procedures will demonstrate:
– How to complete the Form I-9
correctly.
– When the form must be completed.
– What are the types of acceptable
documents for verification.
– Examples of completed Form I-9’s for
U.S. citizens and Foreign Nationals.
Importance of the
Form I-9
• The purpose of the Form I-9 is to
verify an individual’s identity and
their eligibility to legally work in
the United States.
Accurate Form I-9’s are
Important!
• Employers are now subject to I-9 audits.
Incorrect forms, missing documentation, or
not completing the Form I-9 within the
employee’s first 3 days of employment are all
“fineable” findings in an audit.
Civil Penalties:
• Hiring or Continuing to Employ Unauthorized Aliens
– First Offense – Not less than $375 and not more than $3,200
for each unauthorized alien.
– Second Offense – Not less than $3,200 and not more than
$6,500 for each unauthorized alien.
– Subsequent Offenses – Not less than $4,300 and not more
than $16,000 for each unauthorized alien.
• Failing to Comply with Form I-9 Requirements
– Failure to complete, retain, and/or make available for inspection,
you may face civil money penalties of not less than $110 and not
more than $1,100 for each violation.
• The Department of Homeland Security or an administrative law judge
may impose penalties if an investigation reveals that you knowingly
hired or knowingly continued to employ an unauthorized alien, or failed
to comply with the employment eligibility verification requirements. In
addition to the employer, the individual responsible may be personally
liable.
Corrections to the
Form I-9
• To make a correction to the Form
I-9, cross out the incorrect
information and next to it write in
the correct information with a
different color pen. For example,
Form I-9 was completed in blue
ink and the correction is made in
red ink.
• Per Homeland Security, white-out
is not to be used on the Form I-9.
Who can complete the
Form I-9?
• Only authorized personnel of
University of Montana are allowed
to complete the Form I-9. This
does not include students.
• Additionally, blank pre-signed
Form I-9’s are not allowed. The
authorized personnel must sign
and date the Form I-9 the same
day the employee completes the
form and provides appropriate
identification.
Common Mistakes
• Forgetting to write the
employee’s name in the box
above List A OR List B and List C
boxes, Section 2.
• Employee’s first day of work is
missing.
• Expired identification.
• Identification not listed in the
correct column, List A, List B, and
List C.
• Incorrect forms of identification.
– Visas are not an appropriate form of
identification.
Examples
• Legible copy of List A or
List B AND List C
documents (legible means
that all the letters are
numbers are readable on
the photocopies).
• Legible copy of the front AND
back of the permanent
resident card.
• Update: USCIS recently
changed the appearance of
certain Permanent Resident
Cards. The words “Signature
Waived” in place of the
permanent resident’s
signature.