3.20 E. Non-Citizens

A non-citizen may be considered an employee. Most immigrants are admitted as lawful permanent residents under Immigration Form 551 (commonly known as a green card). Their earnings are reported in the same manner as other employees. An exception is made for exchange aliens and non-immigrant students (see 3.10 C. Exchange Aliens and Non-Immigrant Students) and for some exchange teachers (see 3.40 J. Exchange and Foreign Teachers).

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