Side-by-Side Comparisons
OPT vs CPT vs H-1B — Comparison Tables
Detailed, side-by-side comparison tables for the immigration statuses and tax rules that matter most to F-1 international students in the United States.
Last updated: February 2026
OPT vs CPT Comparison
Optional Practical Training vs Curricular Practical Training — the two main work authorizations for F-1 students.
| Feature | OPT (Optional Practical Training) | CPT (Curricular Practical Training) |
|---|---|---|
| Authorization Type | Post-completion work authorization tied to F-1 status | Curricular training authorized during enrollment as part of curriculum |
| Timing | After degree completion (post-completion OPT); limited pre-completion available | During active enrollment only — before graduation |
| Duration | 12 months total (plus 24-month STEM extension if eligible) | Authorized per semester/term; no fixed total limit |
| Application Process | File Form I-765 with USCIS; takes 2–5 months to process | DSO authorizes directly on I-20; no USCIS filing required |
| Application Fee | $410 filing fee to USCIS (as of 2024) | No USCIS fee — authorized at the school level |
| Employer Restrictions | Any employer in the US; employment must be directly related to major field of study | Must be integral to curriculum; employer and role pre-approved by DSO |
| Part-Time vs Full-Time | Minimum 20 hours/week required; full-time permitted | Part-time while school is in session; full-time during breaks or after all coursework is complete |
| Employment Relationship | Standard employment, self-employment (with conditions), or contractor roles permitted | Must be an established part of the curriculum — internship, co-op, or practicum |
| Effect on Other Status | Does not affect CPT eligibility | 12+ months of full-time CPT eliminates OPT eligibility entirely |
| Work Authorization Document | Employment Authorization Document (EAD card) issued by USCIS | Updated I-20 with CPT endorsement from DSO — no separate card |
| DSO Role | DSO recommends OPT in SEVIS; USCIS makes final decision | DSO has full authority to authorize CPT on the I-20 |
| Unemployment Tracking | 90-day unemployment limit (150 days with STEM extension); tracked by USCIS | No unemployment tracking — authorization is tied to the specific role |
| Multiple Employers | Yes — can work for multiple employers simultaneously | Each employer requires separate CPT authorization from DSO |
Regular OPT vs STEM OPT Extension
How the 24-month STEM OPT extension differs from the standard 12-month OPT period.
| Feature | Regular OPT (12 Months) | STEM OPT Extension (+24 Months) |
|---|---|---|
| Duration | 12 months | Additional 24 months (36 months total with regular OPT) |
| Eligibility | Any completed degree level from a SEVP-certified school | Must hold a degree in a STEM-designated CIP code field |
| Unemployment Limit | 90 days maximum during the 12-month OPT period | 150 days total across the combined 36-month OPT + STEM period |
| Employer Requirements | Any US employer; role must relate to major field of study | Employer must be enrolled in E-Verify at the time of application |
| E-Verify Requirement | Not required | Mandatory — employer must have active E-Verify enrollment |
| Training Plan (I-983) | Not required | Required — employer and student must complete Form I-983 with learning objectives |
| Reporting Requirements | Report employer changes to DSO within 10 days | Validation reports every 6 months; annual self-evaluation; material change reports within 10 days |
| Self-Employment | Permitted if you can prove a bona fide business related to your field | Not permitted — must work for an E-Verify employer |
| Application | Form I-765 with initial OPT application to USCIS | Separate Form I-765 filed before regular OPT expires; $410 fee |
| Degree Requirement | Bachelor's, Master's, or Doctorate from SEVP-certified school | Must be a STEM degree on the DHS STEM Designated Degree Program List |
| Cap-Gap Extension | Eligible for automatic cap-gap if H-1B petition is filed | Eligible for automatic cap-gap if H-1B petition is filed |
| Travel Considerations | Need valid EAD, valid visa stamp, I-20 with travel signature, and job offer to re-enter | Same requirements; STEM extension applicants with pending I-765 should avoid travel |
| Multiple Uses | Available once per degree level (bachelor's, master's, etc.) | Can be used twice if you earn two qualifying STEM degrees at different levels |
OPT vs H-1B Comparison
F-1 OPT work authorization compared to H-1B specialty occupation employer-sponsored status.
| Feature | OPT (F-1 Status) | H-1B (Specialty Occupation) |
|---|---|---|
| Immigration Status | F-1 student status with work authorization | H-1B specialty occupation worker status |
| Duration | 12 months (or 36 months with STEM OPT extension) | 3 years, renewable once for a total of 6 years |
| Employer Tied | Not tied to a single employer — can change employers freely with DSO notification | Employer-specific; changing jobs requires new H-1B petition (portability allows work while pending) |
| Dual Intent | No dual intent — F-1 is a non-immigrant intent status; applying for green card can be risky | Dual intent allowed — can apply for permanent residency while on H-1B |
| Application Process | Student files Form I-765 with USCIS for EAD | Employer files Form I-129 petition with USCIS on behalf of the worker |
| Annual Cap | No annual cap — available to all eligible F-1 graduates | 65,000 regular cap + 20,000 US master's cap; selected by lottery |
| Minimum Salary | No minimum salary requirement (must be commensurate with field) | Must meet prevailing wage for the occupation, location, and experience level |
| Specialty Occupation | Employment must be related to field of study; no degree-level requirement for the role | Role must require at minimum a bachelor's degree in a specific specialty |
| Change Employer | Notify DSO; update SEVIS within 10 days; no new application needed | New employer files H-1B transfer petition; can start working upon receipt |
| Family Benefits | F-2 dependents cannot work and have limited activity options | H-4 dependents can study; H-4 EAD available if H-1B holder has approved I-140 |
| Path to Green Card | No direct path — must change to another status (e.g., H-1B) first | Direct path through employer-sponsored PERM labor certification → I-140 → I-485 |
| Cost to Employer | Minimal — no employer-side filing required | $3,000–$10,000+ including filing fees, legal fees, and required employer-paid fees |
| FICA Tax Exemption | Exempt from Social Security and Medicare taxes for first 5 calendar years in F-1 status | Subject to all FICA taxes (Social Security + Medicare) from day one |
Resident vs Non-Resident Tax Status for F-1 Students
Tax obligations differ significantly based on whether an F-1 student qualifies as a Non-Resident Alien or Resident Alien.
| Feature | Non-Resident Alien (NRA) | Resident Alien (RA) |
|---|---|---|
| Tax Form | Form 1040-NR (Non-Resident Alien income tax return) | Form 1040 (standard US income tax return) |
| Taxable Income | Only US-source income (wages, stipends, scholarships earned in the US) | Worldwide income — all income from any country must be reported |
| FICA Taxes (Social Security & Medicare) | Exempt during first 5 calendar years in F-1 status | Subject to FICA — Social Security (6.2%) and Medicare (1.45%) apply |
| Standard Deduction | Not available (limited to itemized deductions from US sources) | Full standard deduction available ($14,600 for single filers in 2024) |
| Tax Treaty Benefits | Available — many countries have treaties reducing or eliminating tax on specific income types | Some treaty benefits may still apply, but availability varies by treaty and filing status |
| State Taxes | Required if working in a state with income tax; rules vary by state | Required if working in a state with income tax; same as any US resident |
| Filing Status Options | Generally limited to "Single" or "Married Filing Separately" | All options available: Single, Married Filing Jointly, Head of Household, etc. |
| Social Security Benefits | Cannot claim Social Security benefits as NRA | Can accumulate credits toward future Social Security benefits |
| Tax Software Compatibility | Must use NRA-compatible software (Sprintax, Glacier Tax Prep); TurboTax is NOT for NRAs | Can use any standard software (TurboTax, H&R Block, FreeTaxUSA, etc.) |
| Filing Deadline | April 15 (same as residents); Form 8843 must be filed even if no income | April 15 standard deadline with option to e-file |
| Substantial Presence Test | F-1 students are exempt for first 5 calendar years — counted as NRA regardless of days in US | Once the 5-year exemption ends, SPT determines residency based on days physically present |
| Stimulus / Tax Credits | Not eligible for most refundable credits (no stimulus payments, no EITC) | Eligible for standard tax credits including education credits and potential stimulus payments |
Key Takeaways
- CPT is authorized by your school; OPT requires a USCIS application. Using 12+ months of full-time CPT eliminates your OPT eligibility.
- STEM OPT extends your work authorization to 36 months total, but requires a STEM degree, an E-Verify employer, and a completed I-983 training plan.
- H-1B is the primary long-term work visa after OPT, offering dual intent and a direct path to permanent residency — but it is subject to an annual lottery and requires employer sponsorship.
- F-1 students are Non-Resident Aliens for their first 5 calendar years — exempt from FICA taxes and filing Form 1040-NR instead of 1040.
Related Resources
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