Teaching earnings of teachers admitted to the United States as exchange aliens by the Immigration and Naturalization Service under Form I-94 (stamped with a ”J” symbol, see 3.10 C. Exchange Aliens and Non-Immigrant Students) are not reported to either TRS or IMRF. This is true of teaching earnings for both the regular school and summer school.
If a teacher from a foreign country who is not admitted as an exchange alien performs the duties of a classroom teacher, the earnings are covered by TRS if the teacher is licensed in Illinois. The teacher is not covered by IMRF even if ineligible for TRS.