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[quote=Anonymous]You cannot legally hire this person unless they have a work authorization document they get for OPT or CPT (typically after graduation). I see all the time people confusing payment issues with immigration issues. For your information, these are UNRELATED. You can report the income, and she can report it and pay taxes on it as well. The IRS does not act as an enforcement agent for USCIS. Yes, if you are ever audited, this information would come up and you may get in trouble for paying someone without work authorization, but if you ask whether it is physically possible, then yes, it is. Before I got my papers, I had all kinds of jobs that I wasn't supposed to have, and my employers always reported my income, and I paid all the taxes on everything and listed it on my tax returns. [/quote]
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