A limited number of persons are admitted to this country under special permission from the Immigration and Naturalization Service as non-immigrant students or exchange aliens, under the non-immigration Form I-94. Generally, these people are not permitted to work other than for the university where they are studying or for the program for which they were admitted.
Non-immigrant students ("F" symbol on Form I-94) and exchange aliens ("J" symbol on Form I-94) 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 for either IMRF or Social Security purposes, and none of their earnings should be reported.
Federal law limits non-immigrant student status to five years. If you have an employee who is a non-immigrant student, (âFâ symbol on Form I-94) for more than five years, that employee should be enrolled in IMRF and reported to Social Security beginning in the sixth year.
If you are not shown a Form I-94 and a copy of the special permission, you should report their earnings in the same manner as other employees.