Tax News Update    Email this document    Print this document  

May 11, 2023
2023-0862

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.

———————————————
ATTACHMENT

Full text of Tax Alert

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2024, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement