A limited number of persons are admitted to this country under special permission from the Immigration and Naturalization Service as non-immigrant students (”F” symbol on Form I-94) and exchange aliens (”J” symbol on Form I-94). Non-citizens seeking employment with you should show you their Form I-94 and special permission to work from the Immigration and Naturalization Service, which is recorded on their Form I-94, or special permission from the school with which they are connected on a Form I-583.
If you are shown their non-immigration Form I-94 with an ”F” or ”J” symbol and a copy of the special permission to work, these non-immigrant students and exchange aliens are not to be considered employees even though they meet the 600-hour standard (see 3.20 A. General Requirements for IMRF Coverage). Their earnings should not be reported. If you are not shown their Form I-94 and a copy of this special permission, you should report their earnings in the same manner as other employees. Exchange teachers are an exception (see 3.40 J. Exchange and Foreign Teachers).