The Home for International Advising, Activities, and Assistance Curricular Practical Training (CPT) What is Curricular Practical Training (CPT)? An F-1 student may be authorized by the university to participate in CPT program that is an integral part of his or her established curriculum. CPT is defined to be alternative work/study, internship, cooperative education, or any other type of required internship or practicum at an off-campus worksite. Who is eligible? F-1 students who are legally maintaining their status; and Who have been enrolled full-time for at least 8 months (one academic year) at Eastern Michigan University. Exception: Graduate students who have internship requirements within their first academic year. Students must be registered full-time during the academic year (fall and winter terms) to participate in CPT. Students are eligible for CPT in their final semester while under enrolled only if they have an approved Reduced Hours Form for last term. Other exceptions will be considered on a case-by-case basis ONLY if the student has an approved Reduced Hours Form. Students must be enrolled in at least 1 course which directly relates to their employment to be eligible for CPT during the summer term. Students on Probation 1 may have part-time CPT for one term only, if their academic advisor can confirm (via letter) that the work will not interfere with their studies. Students on Probation 2 or higher are ineligible for CPT. Students that are full-time Graduate Assistants (100%) or full-time student employees on campus (20 hours) are only eligible for part-time CPT. Students that are part-time Graduate Assistants or part-time student employees are eligible for either part or full-time CPT. F-1 students must have a job offer on letterhead. When should you apply for CPT? Students are required to attend a CPT seminar before applying for CPT. Please allow 5-7 business days for processing after submitting your completed CPT forms to the OISS front desk. You are required to have CPT authorization on your I-20 prior to beginning the employment. The OISS cannot authorize CPT with a start date in the past; please plan accordingly and submit your paperwork in a timely manner! If you begin working prior to obtaining CPT authorization on your I-20, your SEVIS record will be terminated for unauthorized employment. Types of CPT A. Required for your degree program. Required means that all students in your degree program are required to complete an internship or practicum in order to receive the degree. B. Cooperative Education (co-op). The work is considered as EMU co-op credit under the Academic Advising and Career Development Center (UACDC, 200 McKenny Hall). C. Integral part of an established curriculum. If the internship is not required for the degree, it must be taken for academic credit and connected to a relevant class that has similar educational objectives. To be approved, the professor needs to confirm the work serves as an “integral part of the student’s curriculum” and describe how the work is directly relevant to the academic objectives of the class. The course must be related to a student’s major program of study (not minors for undergraduate students). Important CPT Information You MUST have a written, signed employment offer letter on letterhead to apply for CPT. Please refer to the sample offer letter and employee tips included with this packet for details. Paid AND unpaid off-campus jobs require CPT authorization. Please see an OISS advisor if you have questions whether your unpaid volunteer work requires CPT approval. You can apply for either part-time CPT (20 hours or less) or full-time CPT (21 hours or more). If you accumulate 12 or more months of FULL-TIME CPT, you are no longer eligible for Optional Practical Training (OPT). Part-time CPT does NOT reduce the amount of time allowed on OPT. You are only authorized to work at your specific employer during the dates and amount of hours (part-time or full-time) listed on your I-20. If you work before or after the authorized dates or hours, it is unlawful and you risk losing your F-1 status and having your SEVIS record terminated. EMU Office for International Students and Scholars Last Updated 8/4/2015 How do I apply for CPT? 240 Student Center www.emich.edu/oiss Tel: 1(734)487-3116 Fax: 1(734)487-0303 Z:\Student_Affairs\sa-ois\Documents\MASTER\CPT\CPT instructions.docx The Home for International Advising, Activities, and Assistance CPT authorization is only given one semester at a time and in accordance with the semester dates. The only exception is required internships that extend beyond one semester. CPT out-of-state in the student’s last term of study will be considered only if the student has a required practicum or research for their degree as listed in their program of study. The CPT evaluation (signed by you and your employer) must be completed at the end of your employment. If you have a new CPT employment opportunity, you must reapply for CPT by submitting a new CPT form and offer letter, and CPT evaluation form. Should you want to extend your CPT end date to the end of the current semester, you need to submit a new CPT offer letter only. Remember to submit a new request within 5 to 7 business days before your current employment end date to avoid a break in your employment. How do you apply for CPT? Come to the mandatory CPT seminar. Register at http://www.emich.edu/oiss/calendar.html. Find appropriate employment opportunities for your degree and program of study. Utilize university resources such as the University Academic Advising and Career Development Center (UACDC). Discuss options with your academic advisor to ensure that the employment directly relates to your degree program. Obtain an offer letter on letterhead from your place of employment. See the tips for employers and sample included in this informational packet. Complete the student section of the “Curricular Practical Training Authorization Form” Write a one-page Statement of Purpose, including the following: o What are your day-to-day responsibilities? o What do you intend to learn in this job that will help you better understand your field of study? o How does your work relate to the course’s curriculum? Take your CPT authorization form, Statement of Purpose, and offer letter to your academic advisor. Your academic advisor should complete the advisor section and include: o Whether you have finished the degree requirements. If indicated “yes”, you are ineligible for CPT and should apply for OPT instead. o Your expected degree requirement completion date o The type of CPT work (see “Types of CPT” on page 1 for additional information) If the CPT type is a practicum or internship required for your degree program (A), you must submit a copy of the university course catalog confirming your program has this requirement. If the CPT type is co-op (B), take the form to UACDC in 200 McKenny Hall and ask the co-op advisor to complete the coop section. You will need to complete additional co-op forms with UACDC. If the CPT type is for a relevant class (C), take the form to your professor and ask him/her to complete the course section. Please submit your Program of Study or copy of the course catalog confirming you will use this course toward graduation. If the course is directly related to a Non-Face-to-Face course (not including online courses), you also need to submit a written course description form from your department detailing the course objectives, goals, and grading. After signatures are gathered and the form is complete, bring it to the OISS with your offer letter and Statement of Purpose. The OISS will process your CPT authorization and send you an email when your new CPT I-20 is ready for pick up. Remember to submit your CPT request at least 5 to 7 business days BEFORE the employment start date. Upon completion of your CPT, submit a completed evaluation to the OISS front desk. You must submit the evaluation before another CPT authorization can be granted. EMU Office for International Students and Scholars Last Updated 8/4/2015 240 Student Center www.emich.edu/oiss Tel: 1(734)487-3116 Fax: 1(734)487-0303 Z:\Student_Affairs\sa-ois\Documents\MASTER\CPT\CPT instructions.docx The Home for International Advising, Activities, and Assistance Application Checklist The OISS will not accept CPT applications unless they are complete. Your CPT application must contain the following items. REQUIRED: o CPT Authorization Request Form. Be sure all the sections are complete and signed, especially those by your academic advisor, co-op advisor, and/or professor. o Statement of Purpose. Students must write a one-page letter detailing the following information concerning your employment opportunity. o What are your day-to-day responsibilities? o What do you intend to learn in this job that will help you better understand your field of study? o How does your work relate to the course’s curriculum? o Offer Letter. Be sure the letter contains all the necessary information about your job. Reference the Tips for Employers and Sample Letter. The offer letter cannot be more than 1 year old. MAY BE REQUIRED: Previous approved CPT: o CPT evaluation from your previous employer Type A: o A copy of the university course catalog confirming program has this requirement Type C: o A program of study or copy of the university course catalog to confirm this course will be used toward graduation requirements o Students enrolled in a Non-Face-to-Face Course (practicum, thesis, research, independent study), excluding online courses— Written description of learning objectives, goals, and grading from either the professor or department head Additional Information on Taxes and Forms You are required to complete various forms with your employer for paid employment. Such forms include, but are not limited to, tax forms (W-4 and state W-4) and employment eligibility forms such as the I-9. Be sure to work with your employer at the beginning of your employment to complete these forms. Generally, if you have been in the U.S. for less than 5 years, you should be exempt from paying Social Security and Medicare taxes. Please reference the attached IRS “Alien Liability for Social Security and Medicare Taxes” for more information. However, you will still be subject to federal, state, and local taxes unless your country has a tax treaty with the United States. It is best to closely work with your employer’s payroll department to ensure the correct taxes th are deducted and you are not being under- or overpaid. REMEMBER- Tax returns must be filed by April 15 of each year for the previous calendar year. You will need to have a Social Security Number (SSN) if you have paid employment. If you do not have a SSN, see http://www.emich.edu/oiss/ssn.html for more information on applying. EMU Office for International Students and Scholars Last Updated 8/4/2015 240 Student Center www.emich.edu/oiss Tel: 1(734)487-3116 Fax: 1(734)487-0303 Z:\Student_Affairs\sa-ois\Documents\MASTER\CPT\CPT instructions.docx Obtaining CPT Attend CPT seminar Fill out “Section to be completed by student” on the CPT Request form Meet with your academic advisor to fill out “Section to be completed by academic advisor” Type C – Type A – Not required for graduation, but directly relevant Required for your degree program Type B – Have academic advisor fill out “Course Name and Number” and “Semester Enrolled” Required documents for OISS: CPT Request Form Statement of Purpose Job offer letter University course catalog/Program of Study CPT Evaluation (if there are previous approved CPT) Cooperative education (co-op) authorized by UACDC See Co-op Advisor, and have advisor fill out “Section to be completed by Co-op Advisor” Required documents for OISS: CPT Request Form Statement of Purpose Job offer letter CPT Evaluation (if there are previous approved CPT) Submit to OISS for Approval See the professor of the class, and have him/her fill out “Section to be completed by Class Professor” Required documents for OISS: CPT Request Form Statement of Purpose Job offer letter University course catalog/Program of Study CPT Evaluation (if there are previous approved CPT) Written description of learning objectives, goals, and grading (if class is Non Face-To-Face) Last Update: 07/31/2015 The Home for International Advising, Activities, and Assistance Excerpts from: Alien Liability for Social Security and Medicare Taxes The full text can be found at: http://www.irs.gov/businesses/small/international/article/0,,id=129427,00.html) In general aliens performing services in the United States as employees are liable for U.S. social security and Medicare taxes. However, certain classes of alien employees are exempt from U.S. social security and Medicare taxes as follows. Nonresident aliens, in general, are also liable for Social Security/Medicare Taxes on wages paid to them for services performed by them in the United States, with certain exceptions based on their nonimmigrant status. The following classes of nonimmigrant’s and nonresident aliens are exempt from U.S. Social Security and Medicare taxes: F-visas, J-visas, M-visas, Q-visas. Nonresident Alien students, scholars, professors, teachers, trainees, researchers, physicians, au pairs, summer camp workers, and other aliens temporarily present in the United States in F-1, J-1, M-1, or Q-1/Q-2 nonimmigrant status are exempt on wages paid to them for services performed within the United States as long as such services are allowed by USCIS for these nonimmigrant statuses, and such services are performed to carry out the purposes for which such visas were issued to them. Exempt Employment includes: On-campus student employment up to 20 hours a week (40 hrs during summer vacations) Off-campus student employment allowed by USCIS. Practical Training student employment on or off campus. Employment as professor, teacher or researcher. Employment as a physician, au pair, or summer camp worker Limitations on exemption: The exemption does not apply to spouses and children in F-2, J-2, M-2, or Q-3 nonimmigrant status. The exemption does not apply to employment not allowed by USCIS or to employment not closely connected to the purpose for which the visa was issued. The exemption does not apply to F-1,J-1,M-1, or Q-1/Q-2 nonimmigrant’s who change to an immigration status which is not exempt or to a special protected status. The exemption does not apply to F-1,J-1,M-1, or Q-1/Q-2 nonimmigrant’s who become resident aliens. The IRS has published regulations which stipulate that aliens who arrive in the United States on F,J,M, or Q visas will be assumed to be "NONRESIDENT ALIENS" but only to the extent that the assumption is consistent with the residency rules of section 7701(b) of the Code. Since the social security/Medicare tax exemption for foreign students, scholars, teachers, researchers, and trainees under the Code requires that the payee be a "NONRESIDENT ALIEN", then the social security/Medicare tax exemption ceases to exist at the point the payee becomes a "RESIDENT ALIEN" under the residency rules of section 7701(b) of the Code. Thus, to summarize, both the Internal Revenue Code and the Social Security Act allow an exemption from social security/Medicare taxes to alien students, scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other nonimmigrants who have entered the United States on F-1, J-1, M-1, Q-1, or Q-2 visas and who are still classified as NONRESIDENT ALIENS under the residency rules of the Internal Revenue Code. As discussed above, this means that foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than 5 calendar years are still NONRESIDENT ALIENS and are still exempt from social security/medicare taxes. This exemption also applies to any period in which the foreign student is in "practical training" allowed by USCIS, as long as the foreign student is still a NONRESIDENT ALIEN under the Code. Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than 5 calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes (unless they are exempt from FICA under the "student FICA exemption" ). For more info see: http://www.irs.gov/businesses/small/international/article/0,,id=129427,00.html EMU Office for International Students and Scholars Last Updated 8/4/2015 240 Student Center www.emich.edu/oiss Tel: 1(734)487-3116 Fax: 1(734)487-0303 Z:\Student_Affairs\sa-ois\Documents\MASTER\CPT\CPT instructions.docx The Home for International Advising, Activities, and Assistance Tips for Writing an Acceptable Curricular Practical Training (CPT) Offer Letter The following tips have been created specifically for offer letters for F-1 international students seeking Curricular Practical Training (CPT) work authorization, as per guidance from United States Citizenship and Immigration Services (USCIS). Please reference the following page for a sample offer letter. Company Address: This is the address where the student will be working. If the company’s main office differs from the student’s work site, please put both addresses on the letter. If the student is working from home, please indicate this and put his or her residential address in addition to the company’s address. Hour per Week: Students can be approved for either part-time (20 hours or less) or full-time (21 or more) employment. Students cannot fluctuate between part and full-time, unless they are approved first by the Office for International Students and Scholars. If there is a range of hours a student will work, please keep the flexible hours within the designated ranges of either part or full-time. Start and End Dates: CPT work authorization is given on a semester-by-semester basis, as it always must be integral to a current class’ curriculum. Employment end dates will be the day before the next semester beings, unless they are graduating. If a student is graduating, their end date will be the last date of the term. Please reference the following checklist for the maximum dates. However, if the job opportunity does not have a current end date or is shorter than the dates listed below, please put the most accurate end date on the offer letter. CPT work authorization dates will mirror the offer letter’s dates. Earliest Start Date Latest End Date End Date if Graduating in Particular Term Summer 2015 May 4, 2015 September 8, 2015 August 17, 2015 Fall 2015 August 18, 2015 January 5, 2015 December 18, 2015 Winter 2016 January 4, 2016 May 3, 2016 April 26, 2016 Using the same offer letter for more than 1 CPT request: If you plan to hire the student for more than 1 term, the student can use the same offer letter. Offer letters are valid for 1 year. Please do not put an end date on the employment, if you would like the student to use the same offer letter for more than 1 term. Job Duties: We must have a detailed description of the student’s day-to-day job responsibilities. If you prefer, you are welcome to attach a job description in lieu on putting the information on the offer letter. EMU Office for International Students and Scholars Last Updated 8/4/2015 240 Student Center www.emich.edu/oiss Tel: 1(734)487-3116 Fax: 1(734)487-0303 Z:\Student_Affairs\sa-ois\Documents\MASTER\CPT\Sample Job Offer Letter.docx The Home for International Advising, Activities, and Assistance Sample Job Offer Letter ABC Company 1234 CPT Street Ypsilanti, MI 48197 Tel: (734) 123-4567 Fax: (734) 765-4321 June 18, 2012 To: Eastern Michigan University, Office for International Students and Scholars We are pleased to offer (student’s name) an internship at our company. The description of the internship is as follows: Company Name: ABC Company Company’s Address: 1234 CPT Street, Ypsilanti, MI 48197 Student Work Site Address: If different from company’s address Number of Hours per week: 40 hrs Start and End Dates: July 1, 2012 – September 1, 2012 Job Title: Finance Intern Job Duties: Student will assist in the development of finance strategies for company, give finance presentations to clients and potential clients, and assist in troubleshooting finance matters for clients. Please let me if know if you have any further questions or concerns. Sincerely, Sarah Smith President ABC Company EMU Office for International Students and Scholars Last Updated 8/4/2015 240 Student Center www.emich.edu/oiss Tel: 1(734)487-3116 Fax: 1(734)487-0303 Z:\Student_Affairs\sa-ois\Documents\MASTER\CPT\Sample Job Offer Letter.docx The Home for International Advising, Activities, and Assistance Curricular Practical Training Authorization Request Form Section to be completed by student: Last Name: EMU Email: First Name: Phone: E ID: Have you been approved for CPT before? Yes or No If YES, did you submit evaluation? Yes or No Company Name: Company Address: City: State: Zip Code: Job Title: Number of Hours Per Week: Start Date: (mm/dd/yyyy) End Date: (mm/dd/yyyy) Major: I am enrolled in the course listed below and I understand that not successfully completing the course voids my CPT authorization. I understand I am only permitted to work at the employer above during the approved CPT dates on my I-20. I will update the OISS should my job duties or employment information change. I understand I will lose my F-1 visa status if I fail to abide by the CPT regulations and my SEVIS record will be terminated. Student Signature: Date: Section to be completed by academic advisor: 1. 2. 3. Has the student already completed all program requirements for degree completion? Yes or No Expected completion date of degree requirements _______________________ This CPT work is (circle response): A. REQUIRED for all students in this major for graduation. Course Name and Number: __________________________ Semester Enrolled: ___________________ B. Cooperative education authorized by the UACDC and is directly relevant to the student’s program of study C. NOT REQUIRED FOR graduation but directly relevant to the student’s program of study. __________________________________ Academic Advisor Name _________________________________________ ______________ Academic Advisor Signature Date Section to be completed by Co-op Advisor if B was chosen above: 1. 2. 3. Has the student been approved for co-op credit? Yes or No If so, how many credits? _________ Start Date of co-op:___________________ End Date of co-op:___________________ Describe how the co-op meets the student’s academic objectives: __________________________________ Co-op Advisor Name _________________________________________ Co-op Advisor Signature ______________ Date Section to be completed by Class Professor if C was chosen above: 1. 2. 3. Course Number: ___________ Course Name ______________________________________Semester Enrolled: ______ I have read the student’s offer letter and Statement of Purpose. I agree the work serves as an “integral part of the student’s curriculum”? Yes or No Please describe how the work is directly relevant to the academic objectives of your class: _________________________________ Professor Name Section completed by OISS _________________________________________ Professor Signature ______________ Date GPA: _______ CPT evaluation received: ____ Enrolled for class: ______ Attended seminar: __________CPT approved: ________ EMU Office for International Students and Scholars Last Updated 8/4/2015 240 Student Center www.emich.edu/oiss Tel: 1(734)487-3116 Fax: 1(734)487-0303 Z:\Student_Affairs\sa-ois\Documents\MASTER\CPT\CPT Rqst Form.docx EASTERN MICHIGAN UNIVERSITY PRACTICAL TRAINING EMPLOYER EVALUATION CO-OP INTERNSHIP PERCEPTORSHIP VOLUNTEER GENERAL EMPLOYMENT STUDENT NAME ____________________________ MAJOR_______________ EMU STUDENT #E____________ EMPLOYER NAME______________________________________________________________________________ ADDRESS:_________________________________________________________PHONE_____________________ _____________________________________________________________________________________________ City State ZIP SUPERVISOR NAME ________________________________________WORK PERIOD_______________________ (Please print) TO THE EMPLOYER: Please have the student’s immediate supervisor evaluate the student based on the following standards. Feel free to include any comments as needed (attach additional sheets if necessary). The supervisor should review this evaluation with the student following his approved work period. The student should return the completed form to the Office for International Students and Scholars, 240 Student Center, Ypsilanti, MI 48197, upon completion of the course and work period. Thank you for your cooperation. PLEASE CIRCLE ONE LETTER FOR EACH CATEGORY: RELATIONS WITH CO-WORKERS ATTITUDE A. B. C. D. A. B. C. D. Works extremely well with others Works well with others Has some difficulty working with others Works very poorly with others Very positive & enthusiastic Fairly positive & enthusiastic Somewhat negative & unenthusiastic Very negative & unenthusiastic JUDGEMENT DEPENDABILITY A. B. C. D. A. B. C. D. Always uses good judgment Usually uses good judgment Sometimes uses poor judgment Consistently uses poor judgment Always dependable Usually dependable Seldom dependable Never dependable ABILITY TO LEARN QUALITY OF WORK A. B. C. D. A. B. C. D. Very quick learner Fairly quick learner A fairly slow learner A slow learner Superior Excellent Always high quality Usually high quality Usually poor quality Always poor quality Good Fair Poor Overall Performance: Attendance: Punctuality: Comments: PLEASE COMPLETE ADDITIONAL INFORMATION ON THE BACK SIDE OF THIS FORM Z:\Student_Affairs\sa-ois\Documents\MASTER\CPT\CPT-employer evaluation.doc 07/31/15 What suggestions do you have for the student to assist in their professional development? ________________________________________________________________________________ _________________________________________________________________________________ Please note that the student will need to submit a new Curricular Practical Training (CPT) request to the Office for International Students and Scholars (OISS) for additional work authorization. Supervisor’s Signature Date ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ To be completed by student prior to submitting to the Office for International Students and Scholars (OISS). I agree________ /disagree_________ with my supervisor’s evaluation. _________________________________________________________________________________ Student’s Signature Date If you do not agree with your supervisor’s evaluation, please comment as to your reasons: What were the top 3 things you learned from this professional experience? 1. 2. 3. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Thank you for assisting the student in this practical educational experience!!! Z:\Student_Affairs\sa-ois\Documents\MASTER\CPT\CPT-employer evaluation.doc 07/31/15