Hello,

My wife was a student till July of 2007 when she graduated. She was on F1 till then.
She got a W2 for her work here from the university as a research assistant.

She got a training position on her OPT. She was paid for the months of November and December. However, the OPT employer did not give her a W2. How do we report this income ?

Thanks very much for any help.
Any suggestion is welcome.

Thanks,
Anirudh

You must contact the employer. May be your wife worked as Independent Contractor and earned less than $600 so the employer is not required to issue Form 1099-Misc.
Even if you don't received 1099-Misc, you must report this income.