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Вот с Web site IRS: если Вас поймают то работодателю грозит солидный штраф
http://www.irs.gov/businesses/small/international/article/0,,id=105085,00.html
Illegal Aliens (Undocumented Aliens) Foreign workers who are illegal aliens (undocumented aliens) are subject to U.S. taxes in spite of their illegal status. U.S. employers or payers who hire illegal aliens (undocumented aliens) may be subject to various fines, penalties, and sanctions imposed by the U.S. Department of Homeland Security. If such employers or payers choose to hire illegal aliens (undocumented aliens), the payments made to those aliens are subject to the same tax withholding and reporting obligations that apply to other classes of aliens. Illegal aliens (undocumented aliens) who are nonresident aliens and who receive income from performing independent personal services are subject to 30 percent withholding unless exempt under some provision of law or a tax treaty. Illegal aliens (undocumented aliens) who are resident aliens and who receive income from performing dependent personal services are subject to the same reporting and withholding obligations which apply to U.S. citizens who receive the same kind of income.
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