If the discrepancy is not resolved within 60 days after the employer receives the letter, the employer is instructed to reverify the employee's identity and work authorization by completing a new I-9 form. This process is similar to the initial verification when an employee is hired, except the employee must submit a document with a photograph to establish his or her identity, and may not use the document that generated the no-match letter in the first place.

If the employee is able to submit appropriate documents, the employer simply stores the new I-9 with its other I-9 forms and continues about its business. If the employee cannot present the required documents, the employer must either terminate his or her employment or risk being held liable for knowingly employing an unauthorized alien.

For additional details on your responsibilities as an employer, see the Social Security Administration website, including a Basic Pilot User Manual.