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Book outline for Handbook for Employers M-274
  • Handbook for Employers M-274
    • 1.0 Why Employers Must Verify Employment Authorization and Identity of New Employees
    • 2.0 Who Must Complete Form I-9
    • 3.0 Completing Section 1: Employee Information and Attestation
    • 4.0 Completing Section 2: Employer Review and Verification
    • 5.0 Automatic Extensions of Employment Authorization and/or Employment Authorization Documents (EADs) in Certain Circumstances
    • 6.0 Completing Supplement B, Reverification and Rehire of Form I-9
    • 7.0 Evidence of Employment Authorization for Certain Categories
    • 8.0 Rules for Continuing Employment and Other Special Rules
    • 9.0 Correcting Errors or Missing Information on Form I-9
    • 10.0 Retaining Form I-9
    • 11.0 Unlawful Discrimination and Penalties for Prohibited Practices
    • 12.0 Instructions for Agricultural Recruiters and Referrers for a Fee
    • 13.0 Acceptable Documents for Verifying Employment Authorization and Identity
    • 14.0 Some Questions You May Have About Form I-9
    • Appendix A: Common Abbreviations for Document Entry in Section 2
    • Summary of Changes
    • Table of Contents
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  2. Handbook for Employers M-274

Summary of Changes

The purpose of this document is to outline significant changes made to the M-274, Handbook for Employers: Guidance for Completing Form I-9.

Updates Based on Form I-9 Revision 07/31/2023

  • Removed all references to previous enhancements and completing the form using a computer.
  • Changed all instances of “alien authorized to work” to “noncitizen authorized to work” throughout the Handbook.
  • Revised Section 3.0 to reflect the new Supplement A, Preparer and/or Translator Certification and added guidance regarding its use.
  • Added a new Section 4.5 as well as guidance throughout the handbook on implementing the alternative procedure for examining Form I-9 documentation remotely, including use of the checkbox on Form I-9 and new document retention requirements.
  • Revised Section 6 to remove references to the former Section 3 and incorporate the new title, placement and usage guidance for Supplement B, Reverification and Rehire, that replaces Section 3.
  • Added list of acceptable receipts in Section 13 to mirror the addition of acceptable receipts on the new Lists of Acceptable Documents for Form I-9.
  • Added appendix with the lists of common abbreviations for Section 2 document entry that was removed from the previous Form I-9 instructions.

New Guidance

  • Section 4.4: Added acceptable receipts for certain Afghan and Ukrainian parolees.
  • Section 5: In 2022, USCIS revised the Automatic Extensions of Employment Authorization and/or Employment Authorization Documents (EADs) in Certain Circumstances section to reflect the 540-day automatic extension temporary final rule. In this revision, USCIS made further changes to reflect parts of the temporary final rule that have expired or will expire soon.
  • Section 5.3: Provided new guidance in the Automatic EAD Extensions for Temporary Protected Status (TPS) Beneficiaries section to reflect USCIS’s use of individual notices to extend certain EADs.
  • Section 10: Added link to new Form I-9 retention calculator.
  • Updated Section 13 to include descriptions and images of newly designed Form I-551, Permanent Resident Cards and Form I-766, Employment Authorization Documents.

Clarifications

  • Section 2.0: Clarified that authorized representatives who are also notaries do not act as notaries when completing Forms I-9 for an employer.
  • Section 4: Added a table to help employers more quickly find information on special situations they may encounter when verifying documentation for certain employees.
  • Section 7.3: Added two tables to clarify documents that refugees and asylees may present for Form I-9 and whether those documents require reverification.
  • Section 7.4.2: Clarified Form I-9 documentation that F-I students are required to present for on-campus employment.
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Last Reviewed/Updated: 07/18/2023
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