DHS Announces Temporary Policy for Form I-9 List B Identity Documents

At a Glance

• In response to COVID-19 DHS is permitting employers to accept expired List B identity documents to complete Form I-9
• This applies to documents set to expire on or after March 1, 2020.
• Effective May 1, 2020 until 90 days after termination of the temporary policy.

Introduction

The Department of Homeland Security (DHS) announced on May 1, 2020 that they would be permitting the use of expired List B identity documents used to complete form I-9 under a temporary policy.

Per DHS, because many areas are under stay-at-home orders due to COVID-19 and some online renewal services have restrictions, employees may experience challenges renewing a state driver’s license, a state ID card, or other Form I-9, Employment Eligibility Verification, List B identity document.

Beginning on May 1, identity documents found in List B set to expire on or after March 1, 2020, and not otherwise extended by the issuing authority, may be treated the same as if the employee presented a valid receipt for an acceptable document for Form I-9 purposes.

Form I-9

Please see the following additional instructions provided by DHS in the May 1, 2020 announcement on how to complete Form I-9 under different circumstances.

When your employee provides an acceptable expired List B document that has not been extended by the issuing authority you should:

• Record the document information in Section 2 under List B, as applicable; and,
• Enter the word “COVID-19” in the Additional Information Field.

Within 90 days after DHS’s termination of this temporary policy, the employee will be required to present a valid unexpired document to replace the expired document presented when they were initially hired.

Note:  It is best if the employee can present the replacement of the actual document that was expired, but if necessary, the employee may choose to present a different List A or List B document or documents and record the new document information in the Additional Information Field. 

When the employee later presents an unexpired document, you should:

• In the Section 2 Additional Information field: 
• Record the number and other required document information from the actual document presented;
• Initial and date the change.

Procedure for List B Documents extended by an Issuing Authority

If the employee’s List B identity document expired on or after March 1, 2020, and the issuing authority has extended the document expiration date due to COVID-19, the document is acceptable as a List B document for Form I-9 (not as a receipt) during the extension timeframe specified by the issuing authority.

When your employee provides an acceptable expired List B document that has been extended by the issuing authority you should:

• Enter the document’s expiration date in Section 2; and,
• Enter “COVID-19 EXT” in the Additional Information Field. This must be completed manually.

Employers may also attach a copy of a webpage or other notice indicating that the issuing authority has extended the documents.  Employers can confirm that their state has auto-extended the expiration date of state IDs and driver’s licenses by checking the state Motor Vehicle Administration or Department of Motor Vehicles’ website.

Note:  For extended documents, the employee is not required to later present a valid unexpired List B document. 

E-Verify

E-Verify participating employers should use the employee’s expired List B document number from Section 2 of the Form I-9 to create an E-Verify case as usual within three days of the date of hire.

Next Steps

For instructions on how to make the updates to the form once the employee has presented an unexpired document and to add the additional information, please work with your account manager.

DHS is continuing to monitor the ongoing COVID-19 national emergency and will provide updated guidance as needed. As guidance is available Paylocity will provide additional updates.

Thank you for choosing Paylocity as your Payroll Tax and HCM partner.

This information is provided as a courtesy, may change and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.