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Federal / All

Form I-9 Updates in Effect 

The United States Citizenship and Immigration Services (USCIS) released an updated version of the Form I-9 on April 3, 2025, making minor edits to the employment eligibility verification form. Avionté is in the process of making these updates and will publish this newest version, "edition 1/20/25" in this Knowledge Base article for our clients' reference. Employers are encouraged to update to this new version immediately. In the meantime, previous versions of the Form I-9 are considered valid until their respective expiration dates. 
 

Updates to the Form I-9 include: 

• Renaming the fourth checkbox in Section 1 from "A noncitizen authorized to work" to “An alien authorized to work” 
• Revising the descriptions of two List B documents in the Lists of Acceptable Documents (Driver's license or ID card) by replacing the word "gender" with the word "sex" 
• Adding appropriate statutory language and a revised DHS Privacy Notice to the instructions  

More details on these changes can be found on the USCIS website. 

Florida Introduces Bills to Strengthen E-Verify Law 

Florida legislators are proposing to eliminate the minimum employee threshold (currently set at 25) requiring private employers to use E-Verify, which would require all private employers to implement E-Verify. This proposal under SB 782 and HB 1033 would include independent contractors within the definition of “employee” for E-Verify purpose unlike federal law, which does not require an I-9 for contractors. These bills would also revise penalties for the employment of unauthorized aliens. 
 

Following the change of presidential administration in January 2025, Florida Governor DeSantis signed immigration legislation into law that includes penalties for undocumented immigrants and institutes a new State Board of Immigration Enforcement. 

E-Verify to Remove Aged Records

The U.S. Citizenship and Immigration Services (USCIS) has announced that employers using E-Verify who need records that were last updated in 2014 to download and retain records before they are purged on January 5, 2025. Note that this deadline is critical to avoid potential compliance issues, particularly in the event of an audit or if the employer is transitioning to an electronic system. The purpose of permanently removing these E-verify records is to comply with data retention requirements to reduce security and privacy risks. For more information, refer to USCIS’s fact sheet.  

Form I-9 Update Available in Avionté Knowledge Base 

An update to the Form I-9 completion options has been made under List C specific to the selection of an unrestricted Social Security Number (SSN). Additional data enhancements have been made to update Avionté when the SSN is entered on the form. The updated Form I-9 can be referenced within the Avionté Knowledge Base.  

Note that the U.S. Citizenship and Immigration Services (USCIS) extended the expiration date of the I-9 from 7/31/2026 to 5/31/2027. Since both forms bear an edition date of 8/1/2023, either form may be used until it expires, however, the newest version must be used after July 31, 2026. Avionté will update the form prior to that date to remain compliant. 

IRS Posts Draft Versions of 2024 Tax Forms 

In addition to Affordable Care Act (ACA) draft forms, the Internal Revenue Service has also posted draft versions of tax forms such as the W-2, 1099, and 940. Visit the IRS website to review all the draft tax forms that have been posted recently. 

IRS Released Draft 2024 ACA Reporting Forms 

The Internal Revenue Service (IRS) has released draft versions of 2024 Affordable Care Act (ACA) forms. However, instructions for these forms are yet to be released. The 1094-C and 1095-C forms are used by applicable large employers (ALEs) who must offer minimum essential coverage that is affordable and that provides a minimum value to full-time employees and their dependents. 

While no major changes were made to the draft versions of the forms for 2024 reporting, it is notable that additional changes could be made once the forms and instructions are finalized and released. Refer to the IRS website for the draft versions of the 1094-C and 1095-C forms.  

New Passport Requirements for H-1B FY 2025 Cap

The registration period for the fiscal year (FY) 2025 H-1B cap petitions opened on March 6, 2024, and the U.S. Citizenship and Immigration Services (USCIS) has a new registration requirement. Registrants must have a valid, unexpired passport or travel document at the time of registration, and employers must provide the expiration date of the passport/document.

See this recent National Law Review article as well as the USCIS website for more information. 

Kentucky

Kentucky State Tax Withholding Form Update 

The state of Kentucky has updated its Form K-4 Withholding Certificate for use in 2025. The standard deduction allowance has increased, and the income tax liability thresholds have also been raised. These changes have been updated on the Adobe form, and this 2025 version of the Kentucky tax withholding form is now available within the Avionté Knowledge Base article for your reference. 

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