Curricular Practical Training refers to various work/study options that are considered an integral part of the curriculum and can include opportunities such as internships, cooperative education, 以及与你的研究领域相关的实习或实习.

Optional Practical Training (OPT) refers to temporary employment that directly corresponds to the major field of study pursued by an F-1 student. Students who meet the criteria can apply to obtain employment authorization for a maximum of 12 months, either prior to completing their academic studies (pre-completion) and/or after completing their academic studies (post-completion). It's important to note that any duration of pre-completion OPT will be subtracted from the total period of post-completion OPT available to the student.

某些已完成STEM领域学习的F-1学生, such as science, technology, engineering, and mathematics, have the chance to extend their post-completion Optional Practical Training (OPT) period for an additional 24 months. 这个扩展是提供给那些谁拥有的工作机会，从美国.S. 雇主或大学的录取通知书, enabling them to continue their stay in the United States following the completion of their STEM degree program.

Part-Time:当你报名上课，每周工作20小时或更少的时候, 它属于兼职课程实践训练的范畴. Consequently, the authorization on your I-20 form should clearly indicate permission for part-time training, and it is crucial to ensure that your work hours do not exceed 20 hours per week.

Full-Time: Engaging in employment exceeding 20 hours per week is classified as full-time Curricular Practical Training, and accordingly, the employment authorization noted on your I-20 form should explicitly state permission for full-time training. There is no set duration limit for participating in full-time Curricular Practical Training. However, if you engage in it for twelve months or longer, 你将没有资格参加任何形式的选择性实践培训, including post-completion practical training.

美国国税局通常将大多数F-1学生归类为非居民外国人. As a nonresident alien, you will be required to complete Form 1040-NR, the federal tax return form, to report your federal income and taxes. 即使您在美国逗留期间没有任何收入, it is still necessary to file Form 8843 with the IRS before the April deadline. Depending on the state in which you reside, 你也可能有义务提交州纳税申报表.

Yes, F-1 visa students engaged in Curricular Practical Training (CPT) are not eligible for exemption from federal taxes. The majority of F-1 students are classified as nonresident aliens in the United States, necessitating the filing of a U.S. 纳税申报表(表格1040-NR)，以报告从美国所得收入.S. sources.

如果你从选择性实习训练(OPT)中获得收入, 你有必要通过纳税来履行你的纳税义务. Additionally, when commencing employment, 你需要和你的新雇主一起填写W-4税表.

Income can come in many forms, including:

• Wages and compensation
• Salaries
• Tips
• Interest
• Dividends
• Some scholarships/fellowship grants
• Prizes/awards
  
   

For international students holding an F-1 visa and without any income from the United States, 填写表格8843即可. However, 如果你是一名有收入的国际学生, it is likely that you have already filled out your W-4 or 1099 when you began your employment.

In addition to that, prior to filing your taxes, 您需要填写一张1040-NR表格, wherein you provide the IRS with precise details regarding the amount you owe and the amount eligible for refund or credit. 

 

• W-2 (wage and tax statement): Individuals who were employed in the United States during the prior year will receive this document. The Form W-2 displays the portion of taxes that were deducted from their earnings throughout the year. 这份表格对于提交联邦和州税都是必不可少的. As per IRS regulations, employers are obligated to furnish the W-2 no later than the conclusion of January each year.
• Form 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding): Nonresident individuals for tax purposes who received taxable scholarships, stipends, or fellowships, as well as those who received wage/salary payments exempt from federal tax withholding under a tax treaty, will receive this form. If you fall under these categories, the university will provide you with the Form 1042-S. It is important to note that the IRS typically requires employers to furnish the W-2 by mid-March each year.
• Form 1095-B (Health Coverage): This form is used to report the details of your health insurance coverage, including information about covered dependents and to confirm that the plan meets the minimum requirements for qualifying health insurance coverage. 出于纳税目的，非居民不需要注意此表格.
  
   

If you have received income sourced from the United States within the given calendar year, it will be necessary for you to submit Form 8843 and, in most cases, Form 1040NR to fulfill your tax obligations.

As part of the tax return process, 您将有义务提供各种个人信息, including your name, current address, and either your Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN), along with other general personal information.

Student can file their taxes online or mail it to the Department of the Treasury Internal Revenue Service in whichever state you were in. 

是的，许多学生可以从美国申请退税.

Below are some travel resources that you can refer to when planning to pursue your educational program:

• Study in the States by the Dept of Homeland Security
• US Customs and Immigration Enforcement
• US State Department
• 全国外国学生顾问协会