Pub. 4 Issue 4

29 Issue 4 2018 times since 1986, with the last two revi- sions both in 2009. The current version (which is the one you should have for all current employees) can be found at www.uscis.gov/i-9. Audits are more common than they used to be because of the national conten- tion over immigration. The U.S. Immigra- tion and Customs Enforcement, which is part of the U.S. Department of Homeland Security, has chosen to specifically focus on auditing employers. To prevent prob- lems, it is a good idea to look over each employee’s I-9 form and check it for the most common problems. In addition to the violations listed above, make sure you do the following: • List the employee’s hire date in the certification section. • Complete the business name and address section. Other potential pitfalls include the following: • When the employee f ills out Section 1, you may not ask for a social security number unless the employee has signed up for, and is using, E-verify. • Employees have to use a physical address, not a P.O. Box. • Employees may have three days after the employment start date to establish their identity and their employment authorization. The day of hire is officially considered to be day 0, but create a safety margin and call it day 1. • For employees who are “aliens authorized to work,” be sure they specifically identify their classifi- cation and status. If you find problems that need to be corrected, do not backdate any corrections or amendments youmake. Initial and date the changes instead. You are responsible for filling out Sec- tions 2 and 3 on the form. You can also choose which documents a new employee must provide. If someone gives you a document from List A that establishes identity and authorization to work, how- ever, do not ask them for any additional documentation and leave the Section 2 List B and List C portion of the form blank. If the employee is using E-verify, ask to see a List B document that has a photograph of the employee. You are responsible for looking at ac- ceptable, original documents that have not expired, and you are also expected to compare the information you are given to the information in Section 1. To deter- mine more accurately whether something looks genuine, compare it to the follow- ing documents from USCIS and look for obvious mistakes: • Handbook for Employers (M-274) • Guide to Selected U.S. Travel and Identity Documents (M-396) Check the way the document is pre- sented, the font, the seal, and the photo- graph alignment. As you assess any potential I-9 liabil- ity, it would also be wise to have an attor- ney assess your legal exposure, train man- agers about the legal risks, and implement HR policies that help you better identify and prevent any possible problems. An attorney can also help with issues such as what to do when a work authorization ex- pires, when you rehire someone, or when you let an employee go. (The problemwith terminating employment is making sure you can’t be charged with discriminating against someone.) I-9 compliance matters, but if you pay attention to the details and stay current, you should be fine.  THE U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT, WHICH IS PART OF THE U.S. DEPARTMENT OF HOMELAND SECURITY, HAS CHOSEN TO SPECIFICALLY FOCUS ON AUDITING EMPLOYERS. TO PREVENT PROBLEMS, IT IS A GOOD IDEA TO LOOK OVER EACH EMPLOYEE’S I-9 FORM AND CHECK IT FOR THE MOST COMMON PROBLEMS.