Form I-9 for L-1 workers: passport and I-94 entries, blanket L moves, the 240-day extension and L-2S spouses
On this page
- What does an L-1 worker enter in Section 1?
- Which documents can an L-1 worker present?
- How long can an L-1 worker stay, and when will you reverify?
- How does the 240-day extension work on Form I-9?
- Can an L-1 worker move between your companies?
- What if an L-1B works at a client's site?
- What do L-2 spouses show?
- An L-1 Form I-9 checklist
- Questions people ask
An L-1 intracompany transferee completes Form I-9 like any other new hire: in Section 1 they check "An alien authorized to work" and enter the end date on their Form I-94, and in Section 2 the employer usually records their unexpired foreign passport and the I-94 as one List A document. As of November 2026, three L-1 rules shape the form: the worker may be employed only by the petitioner, or under a blanket petition by an organization it lists; a timely extension your company files lets them keep working for up to 240 days; and an L-2 spouse with an L-2S I-94 may work without an EAD.
The H-1B version of these rules is in Form I-9 for H-1B workers and the TN version in Form I-9 for TN workers; the Supplement B mechanics are in I-9 reverification; and moves between companies in a corporate group are covered in Form I-9 in mergers and acquisitions.
Not legal advice. This summarizes the Handbook for Employers (M-274), Section 7.9.2 (last updated April 8, 2025) and Section 7.7, 8 CFR 214.2(l), 8 CFR 274a.12(b)(12) and (b)(20) and USCIS's L-1A and L-1B pages, with the Form I-9 edition dated 01/20/25, as of November 2026. The petition itself is a matter for immigration counsel.
What does an L-1 worker enter in Section 1?
M-274 Section 7.9.2 says the L-1 employee "should check, 'An alien authorized to work' and enter their Form I-94 end date on the expiration date line." They also enter one of: an A-Number or USCIS number, the I-94 admission number, or a foreign passport number and country of issuance. HR should not fill in or correct these entries.
The handbook also notes that "only L nonimmigrants that are employed in the U.S. are required to complete Form I-9." The M-274 also excludes people "not physically working in the United States," so a transferee who has not yet started work here is not yet a hire for Form I-9. Complete Section 1 by the first day of U.S. employment and Section 2 within three business days of it.
Which documents can an L-1 worker present?
- The usual choice, List A: the employee's "Form I-94 and unexpired foreign passport," which the M-274 calls "an acceptable List A document." Record the passport in the first List A area and the I-94, with its end date as the expiration date, in the second. Employees generally download the I-94 from CBP's website.
- List B plus List C: M-274 Section 13.3 lists a Form I-94 issued to work-authorized nonimmigrants as an example of a List C #7 document, so an L-1 worker may show a List B document, such as a driver's license, with the I-94.
- An EAD, if the worker has one, for example from a pending green card application.
The employee chooses. Your company filed the petition, but the Form I-9 instructions say the employer "cannot specify which documentation an employee may present." The Form I-797 approval notice and the Form I-129S used for blanket cases are immigration filings; what goes in Section 2 is the I-94 that shows the status.
How long can an L-1 worker stay, and when will you reverify?
The I-94 end date drives reverification, and USCIS's L-1A and L-1B pages set the outer limits:
| Situation | Initial stay | Extensions | Total limit | Form I-9 effect |
|---|---|---|---|---|
| L-1A executive or manager, existing U.S. office | Up to 3 years | Up to 2 years each | 7 years | Reverify at each I-94 end date |
| L-1B specialized knowledge, existing office | Up to 3 years | Up to 2 years each | 5 years | Same |
| L-1A or L-1B sent to open a new office | Up to 1 year | New petition with evidence the office is operating (214.2(l)(14)(ii)) | As above | First reverification within about a year of the start |
| Blanket L beneficiary | Under the I-129S and blanket approval | Up to 2 years each (214.2(l)(15)(ii)) | As above | Reverify at each I-94 end date |
Two time windows in 8 CFR 214.1(l) matter for start and end dates. An L-1 may be admitted up to 10 days before the validity period and 10 days after it, but "may not work except during the validity period." And after an L-1 job ends, the worker may keep their status for up to 60 consecutive days, once per validity period, but may not work during it unless 8 CFR 274a.12 authorizes it.
How does the 240-day extension work on Form I-9?
L-1 is one of the categories listed in M-274 Section 7.7: if your company timely files Form I-129 to extend the stay, the worker "is authorized to continue working for up to 240 days while USCIS processes the petition, or until USCIS makes a decision on your petition, whichever comes first." 8 CFR 274a.12(b)(20) limits this to continued employment "with the same employer." On the form:
- File Form I-129 for the extension before the current stay ends.
- Keep a copy of the I-129, proof of the fee and proof of mailing with the Form I-9; once the Form I-797C receipt notice arrives, keep that instead.
- When the current authorization expires, write "240-day Ext." and the date you submitted the I-129 in the Section 2 Additional Information field.
- When USCIS approves, the Form I-797 approval notice comes with a new I-94. Complete Supplement B with the document title, number and expiration date, and give the worker the I-94.
- If 240 days pass first, or the petition is denied, reverify by then with any List A or List C document the worker chooses.
Petition costs changed in 2026: USCIS says a DHS final rule effective September 9, 2026 requires covered employers, those with 50 or more U.S. employees of whom more than half are in H-1B or L-1 status, to pay the 9-11 Response and Biometric Entry-Exit Fee on all H-1B and L-1 petitions, except amended petitions that do not seek an extension. That is a petition cost, not a Form I-9 step.
Can an L-1 worker move between your companies?
Two separate rule sets apply, and they do not always agree:
- Immigration side. 8 CFR 274a.12(b)(12) says an L-1 "may be employed only by the petitioner through whom the status was obtained." Under a blanket petition, the worker "may be reassigned to any organization listed in the approved petition without referral to the Service" if the job duties stay virtually the same; different duties need a new certificate of eligibility (214.2(l)(5)(ii)(G)). Changes in capacity, such as specialized knowledge to manager, require an amended petition (214.2(l)(7)(i)(C)). An unaffiliated company cannot employ the person on their L-1 at all.
- Form I-9 side. A transfer "from one distinct unit of an employer to another distinct unit of the same employer" is continuing employment, and the form can move with the employee (8 CFR 274a.2(b)(1)(viii)(A)(6)). A separately incorporated affiliate is a different legal entity; the related, successor or reorganized employer rule covers the same employer at another location and reorganizations, mergers and asset or stock sales, not every move inside a group. Plan on a new Form I-9 for a move to a separate entity unless counsel confirms otherwise.
What if an L-1B works at a client's site?
Consulting and IT services firms often place specialized-knowledge staff at client offices. USCIS's L-1B page explains that under the L-1 Visa Reform Act of 2004, when an L-1B will be stationed primarily at the worksite of an employer other than the petitioner or its affiliates, the petitioner must show that the worker "will not be principally controlled or supervised by such an unaffiliated employer" and that the work is not "labor for hire" for that employer (INA 214(c)(2)(F)). For Form I-9, the petitioning employer that pays the worker completes the form; the client does not, because the M-274's Section 2.0 tells businesses not to complete Form I-9 for people employed by a contractor providing contract services. The staffing version of that rule is in Form I-9 for staffing agencies.
What do L-2 spouses show?
Spouses of L-1 workers are employment authorized incident to status. Per M-274 Section 7.9.2:
- I-94 with L-2S, issued on or after January 30, 2022: the spouse checks "An alien authorized to work," enters the I-94 end date, and presents the I-94 as a List C #7 document plus a List B identity document.
- I-94 issued before January 30, 2022 showing L-2: the I-94 together with the Form I-797A notice USCIS sent in 2022 identifying the person as an L-2 spouse is the List C #7 document. Under List C enter "Form I-94," the admission number and the I-94 end date, and in Additional Information enter "Form I-797A" and its receipt number. Use the same entries on Supplement B at reverification.
- An EAD: L-2 spouses do not need one but may apply. Most expired EADs no longer carry an automatic extension; see EAD automatic extensions.
The incident-to-status rule covers spouses only, not L-2 children. Before an offer, an L-2 applicant gets the same two work authorization questions as every other applicant, and documents come only after the offer is accepted.
An L-1 Form I-9 checklist
- Start date on or after the I-94 validity start, not inside the 10-day arrival window.
- Section 1 date: the I-94 end date.
- Passport plus I-94, a List B document plus the I-94, or any other valid choice the employee makes.
- Calendar every I-94 end date, and a short first term for new-office cases.
- "240-day Ext." and the I-129 filing date on the day the old authorization ends.
- Supplement B when the new I-94 arrives, by approval or readmission.
- Check the legal entity before any internal move, and the blanket list and duties before a reassignment.
- L-2S spouses: I-94 plus List B, or the pre-2022 I-94 with the Form I-797A.
Questions people ask
What documents does an L-1 worker present for Form I-9?
Usually an unexpired foreign passport together with a Form I-94 showing L-1 status, which USCIS's Handbook for Employers treats as one List A document. The employee may choose other acceptable documents instead, such as a List B document with the I-94 as a List C document, and the employer may not ask for specific documents.
Do we write 240-day Ext. on Form I-9 for an L-1 extension?
Yes, if your company timely filed Form I-129 to extend the worker's L-1 stay. When the current authorization expires, the M-274 says to write 240-day Ext. and the date you submitted the I-129 in the Section 2 Additional Information field, then reverify on Supplement B when USCIS decides or when 240 days pass, whichever comes first.
Can an L-2 spouse work without an EAD?
Yes. Spouses of L-1 workers are employment authorized incident to status. An unexpired Form I-94 with the L-2S class of admission is a List C document, presented with a List B identity document. A spouse whose I-94 was issued before January 30, 2022 and shows L-2 can use it with the Form I-797A notice USCIS sent in 2022.
Does moving an L-1 worker to another of our U.S. companies need a new Form I-9?
It depends on whether the receiving company is the same employer. A transfer between distinct units of the same employer is continuing employment and the form can move with the employee. A separately incorporated affiliate is generally a different employer, so plan on a new Form I-9 unless counsel confirms the move fits the related, successor or reorganized employer rule in 8 CFR 274a.2(b)(1)(viii).