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24 April 2026

US ICE updates Form I-9 inspections guidance

US Immigration and Customs Enforcement (ICE) recently issued updated guidance on its Form I-9, Employment Eligibility Verification, inspection and enforcement framework. The updated guidance appears intended to supersede or update certain aspects of prior Form I-9 enforcement guidance and reflects ICE's current articulation of inspection outcomes. While the guidance does not change the underlying statutory and regulatory requirements, ICE is signaling how it will classify paperwork errors during inspections. Notably, the updated guidance describes a narrower set of paperwork issues as eligible for treatment as "technical or procedural," and indicates that other issues should be treated as "substantive," which may expose employers to civil money penalties.

A Tax Alert prepared by EY Law LLP group, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-0926

 
 

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