Handbook for Employers (M-274) – Summary

Handbook for Employers (M-274) is an official guide issued by the U.S. Citizenship and Immigration Services (USCIS). It provides detailed instructions for U.S. employers on how to properly complete and retain Form I-9 (Employment Eligibility Verification) in accordance with federal law.

This handbook applies to employers of all sizes and industries and serves as the primary reference for Form I-9 compliance, including document review, retention rules, inspections, and anti-discrimination requirements.

Purpose of the M-274 Handbook

The M-274 handbook helps employers:

• Verify employee identity and work authorization
• Correctly complete Form I-9
• Understand employer responsibilities during the hiring process
• Comply with recordkeeping and inspection requirements
• Avoid penalties for noncompliance

Who Must Complete Form I-9

• Every new employee hired after November 6, 1986 must complete Form I-9.
• This requirement applies to both U.S. citizens and noncitizens.
• Independent contractors are not subject to Form I-9 requirements.

Form I-9 Sections Explained

Section 1 – Employee Information and Attestation

• Completed by the employee no later than the first day of work for pay.
• Includes personal information and an attestation of work authorization.

Section 2 – Employer Review and Verification

• Completed by the employer after reviewing employee documents.
• Documents must be examined within three business days of the employee’s first day of work.

Section 3 – Reverification and Rehires

• Used for reverification of employment authorization or for certain rehires.

Acceptable Documents

The handbook explains which documents may be accepted for Form I-9 purposes:

• List A – Documents that establish both identity and employment authorization
• List B – Documents that establish identity
• List C – Documents that establish employment authorization

Employers may not request specific documents and must accept valid documentation that reasonably appears genuine and relates to the employee.

Form I-9 Retention Requirements

Employers must retain Form I-9 for:

• Three years after the date of hire, or
• One year after employment ends,

whichever is later.

Forms I-9 are not submitted to USCIS unless requested during an inspection.

Inspections and Compliance

The M-274 handbook explains how government agencies may inspect Forms I-9 and outlines employer obligations during audits, including record availability and correction of technical errors.

Anti-Discrimination Requirements

Employers must avoid discrimination during the employment eligibility verification process. This includes avoiding discrimination based on citizenship status or national origin and refraining from requesting additional or unnecessary documents.

Penalties for Noncompliance

Failure to comply with Form I-9 requirements may result in civil fines and other enforcement actions, depending on the nature and severity of the violation.

Why the M-274 Handbook Is Important

The Handbook for Employers (M-274) is the primary official reference for Form I-9 compliance. It supplements Form I-9 instructions and provides essential guidance for employers, HR professionals, and payroll teams.

Official Source

Handbook for Employers (M-274) – USCIS

Employment eligibility verification is one element of overall employer obligations, which are further explained in the Payroll Compliance Guide for U.S. Employers.