The U.S. Department of Homeland Security (DHS) and U.S. Immigration and Customs Enforcement (ICE) have announced an optional procedure as an alternative to the in-person physical examination of documentation required to complete the Form I-9, Employment Eligibility Verification (Form I-9). The optional procedure may be used by qualifying U.S. employers beginning 1 August 2023. In connection with this procedure, U.S. Citizenship and Immigration Service (USCIS) has introduced a new version of Form I-9 with a version date of "(Rev. 08/01/23)" that will also come into effect 1 August 2023. U.S. employers may continue to use the previous version of Form I-9 (Rev. 10/21/19) until 31 October 2023.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.
