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U.S employers must ensure compliance with Form I-9 physical inspection requirements by 30 August 2023
Effective 31 July 2023, COVID-19 related flexibilities for employers completing Employment Eligibility Verification (Form I-9) procedures that have been in effect since March 2020 will sunset. A 4 May 2023 announcement from the U.S. Department of Homeland Security (DHS) and U.S. Immigration and Customs Enforcement (ICE) clarified that all employers who have been relying on these flexibilities in completing Form I-9 will have until 30 August 2023 to physically inspect and review employees' identity and employment authorization documents and update their I-9s accordingly.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.