F-1 Students
F-1 students are usually admitted to pursue educational programs leading to a degree at a U.S. college or university. In order to supplement their academic work, international students are often able to take part in practical training during or after their course of study.

Practical training allows F-1 students to obtain employment in areas related to their academic field of study. In general, students must have completed one academic year (approximately nine months) in F-1 status and must maintain their F-1 status to be eligible for practical training. There are two forms of practical training for F-1 students: Curricular Practical Training (CPT) and Optional Practical Training (OPT). All paperwork is handled by the students, the school, and USCIS.

Curricular Practical Training (CPT)
Eligibility: Available to full-time students who wish to participate in curricular-related employment such as cooperative education, work study, practicum and internship programs. This training must be a requirement of the degree program.

Authorization: CPT is authorized by the Designated School Official (DSO) at the student's host institution. This is usually someone in the International Student Office or International Admissions Office. Authorization is indicated on the back of the student copy of the I-20 (student immigration document) and will include the name of the company, beginning and ending date of authorization period, and signature of the DSO.

Optional Practical Training (OPT)
Eligibility: Available to students part-time (up to 20 hours/week) during the school term, and full-time during breaks, after completion of all course requirements for the degree, or after completion of the course of study. OPT is available for a total period of 12 months. OPT does not have to be a requirement of the degree program but must still be in a position related to the field of study.

Authorization: Based on a recommendation from a school official (indicated on the back of the student copy of the I-20), a student can apply to the Immigration and Naturalization Service (USCIS) for an Employment Authorization Document (EAD). The student's name, photo and valid dates of employment are printed on the EAD.

Students may not begin employment until they have received the EAD card. The average processing time for USCIS to issue the EAD is two or three months.

Caution: While F-1 students are eligible for both CPT and OPT, students who work full-time in curricular practical training for one year or more are not eligible for OPT.

Change of Status: Entities employing F-1 students on post-graduation OPT may apply for a change of their visa status (i.e. to H-1B, O-1, etc.) to allow them to continue working. Students for whom a change of status has been filed MAY NOT work after the expiration of their work authorization if an approval of the new status has not been received. An application for a change of status should be filed at least 6 months prior to the expiration of the EAD card.

Taxes: F-1 students are generally exempted from Social Security and Medicare taxes. However, if they are considered "resident aliens" for income tax purpose, social security and Medicare taxes should be withheld.