What Is CPT? A Complete 2025 Guide for International Students Working Legally in the U.S.

🎓 What Is CPT? A Complete 2025 Guide for International Students Working Legally in the U.S.

For many F-1 students, CPT (Curricular Practical Training) is the very first opportunity to gain real U.S. work experience.
Yet countless students still wonder: “How is CPT different from OPT?” or “Can full-time CPT wipe out my OPT eligibility?”


1️⃣ What CPT Is — and How It Differs from OPT

CPT (Curricular Practical Training) allows an F-1 student to gain hands-on work experience that is directly tied to their academic program.
Most universities structure CPT through an internship course, practicum, or a required training component — meaning the school must authorize it through SEVIS and issue an updated I-20.

CategoryCPTOPT
Primary PurposeTraining required or integral to the academic programGeneral work experience related to the major field
AuthorityApproved by DSO; listed on I-20Approved by USCIS; EAD card required
When You Can WorkOnly during the academic programDuring studies (Pre-OPT) or after graduation (Post-OPT)
Work HoursPart-time or full-time based on school approvalGenerally full-time for Post-OPT
Changing EmployersNot allowed without new CPT authorizationAllowed as long as work relates to the major
Impact on OPTFull-time CPT ≥ 12 months eliminates OPT eligibilityN/A

In short, CPT is curriculum-driven training, while OPT is career-driven employment that students generally use after graduation.

2️⃣ Eligibility Requirements for CPT

According to 2025 SEVP regulations, students must meet the following criteria:

  • Completed one full academic year in F-1 status (approx. 9 months)
  • The job must be directly related to the major
  • The training must be part of the curriculum
  • The employer’s name and start/end dates must appear on the I-20

Graduate students may qualify earlier if their academic program requires immediate practical training.

3️⃣ CPT Work-Hour Rules (Part-Time vs. Full-Time)

  • Part-time CPT: Up to 20 hours per week
  • Full-time CPT: More than 20 hours per week

Most students use part-time CPT during the semester and full-time CPT during scheduled breaks.

⚠ Full-time CPT for 12 months or more eliminates OPT.
Part-time CPT does not reduce OPT eligibility.

4️⃣ How CPT Affects Future OPT Eligibility

Because Post-OPT is typically a student’s primary opportunity for U.S. employment, it is critical to avoid the rule that invalidates OPT:

  • No impact from part-time CPT
  • Full-time CPT ≥ 12 months → OPT becomes unavailable
  • Full-time CPT under 12 months → OPT remains fully intact

5️⃣ Tax Rules — FICA Exemption for F-1 Students

Wages earned under CPT are reported on a W-2, and federal & state withholding applies like normal employment.
However, F-1 students who are considered Nonresident Aliens for tax purposes are exempt from FICA taxes (7.65%).

📌 Conditions for FICA Exemption
1) F-1 student has been in the U.S. for fewer than 5 calendar years
2) Student remains a Nonresident Alien under IRS rules

If an employer incorrectly withholds FICA, students may request a refund using Form 843.

6️⃣ Example Scenario: Understanding CPT in Practice

💡 Example
Maria started her F-1 program in August 2024 and is offered a summer internship beginning June 2025.

Eligibility Check:
✔ One academic year completed → CPT allowed
✔ Summer break → Full-time CPT permitted

Impact on OPT:
Her internship lasts 10 weeks (~2.5 months).
➡ Well under the 12-month full-time limit → Her OPT eligibility remains fully available.

7️⃣ EA Tax Tips for Advisors & Students

📌 Key Tax & Compliance Reminders
1) Each employer requires a separate CPT authorization on the I-20.
2) Students approaching their 5th year in F-1 status may lose FICA exemption — verify residency rules.
3) All CPT wages appear on a W-2 and must be reported on the correct return (Form 1040-NR or Form 1040).
4) Long full-time CPT periods can jeopardize OPT — advise students carefully.
5) Incorrect FICA withholding should be corrected through the employer or Form 843.

※ This article is based on federal tax law and SEVP/USCIS regulations for 2025. State laws and university policies may vary.

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