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The reporting requirement by the the U.S. Department of Homeland Security (DHS) requires that the student who is in F-1 status, who has been granted Optional Practical Training employment authorization through the school, to report the location of the OPT experience, including name and address of their OPT employer or organization.
The student is required to report this information to DHS through the Student and Exchange Visitor Information System (SEVIS), and must be reported by the start date of their OPT, not you.
The obligation to report this information is on the student, and failure to report OPT activity/employment information to the school and SEVIS could be considered a violation of the F-1 immigration status by the Department of Homeland Security. You do not have to provide any W-2 or other employment documents because they are not employees.
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