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The short answer
Freelance work on post-completion OPT has to meet the same tests as any OPT job: you must hold a valid EAD for the period, the work must be directly related to your major, it should add up to at least 20 hours a week, and you must report it to your DSO within 10 days. Days without qualifying work count towards the 90-day unemployment limit. Confirm with your DSO before relying on self-employment, especially on the STEM extension.
What OPT allows
Optional practical training (OPT) is temporary work authorisation for F-1 students in their field of study. The State Department's manual (9 FAM 402.5) describes OPT as employment directly related to the student's major, available part-time before completion and full time after, with an application to USCIS on Form I-765 and an Employment Authorization Document (EAD). Students with a qualifying STEM degree can apply for a 24-month extension, for up to 36 months of OPT in total.
Two numbers matter day to day. DHS's Study in the States guidance (updated May 2025) says post-completion OPT must be at least 20 hours per week or full time, and that a student on post-completion OPT can be unemployed for a total of 90 days. The State Department manual gives 150 days for those on the STEM extension, counting the earlier period.
Where freelancing fits
The official pages we read describe what OPT employment must be, related to your major, at the required hours, reported, but do not set out separate rules for self-employment. That means the burden is on you to show that freelance work meets the same tests as a job would. Practically:
- Related to your major. A computer science graduate building software for a Lagos fintech has a clear link; the same graduate selling clothes online does not. Study in the States notes USCIS wants to see how the planned work relates to the major.
- Hours. Keep a log showing at least 20 hours a week of qualifying work. One small project a month is unlikely to stop the unemployment clock.
- Reported. Students must report employment information to the DSO within 10 days, and DSOs update SEVIS. Report your business name, the nature of the work and how it relates to your degree.
- Within your EAD dates. No work before the start date on the card or after it ends.
STEM OPT is different
The STEM extension is built around an employer and its own requirements. Do not assume freelance work counts for STEM OPT; ask your DSO first, in writing. See side gigs on STEM OPT.
Does a Nigerian client change anything?
For immigration purposes, what matters is the work you do while in the US, not where the client is. A Nigerian client is as much an employer-equivalent as a US one: if the work is in your field and meets the hours, it can be your OPT activity; if not, it is unauthorised work, and the client's location will not help. Before OPT starts, freelancing for anyone while on F-1 is a different and riskier question; see F-1 freelancing risks.
Setting up the business side
If you do freelance on OPT, set it up as a real business from the first day. Use a business name and a simple website or portfolio, issue invoices with numbers, sign a short contract with each client and keep business payments in their own account. A sole proprietorship is the simplest structure; an LLC adds paperwork without changing the immigration tests. Freelancing that looks like an occasional favour is harder to show as qualifying OPT employment than work that looks like a small consultancy.
Records that protect you
| Record | Why |
|---|---|
| Signed contracts or statements of work | Show the work is real and related to your major |
| Weekly hours log | Supports the 20-hour threshold |
| Invoices and payment records | Show paid, ongoing work |
| DSO reporting confirmations | Show you reported within 10 days |
| Portfolio or deliverables | Demonstrate the link to your field |
These records also matter later. A future H-1B or green card application may look back at your OPT history.
Tax on OPT freelance income
Many F-1 students are treated as nonresidents for US tax in their early years because of the exempt-individual rules in IRS Publication 519, which generally exclude students for up to five calendar years from counting days towards the substantial presence test. Nonresidents file Form 1040-NR and are taxed differently from residents. Once you become a resident, worldwide income, including Nigerian fees, is reportable on Schedule C. Nigerian clients may also deduct withholding tax; see Nigerian WHT on fees. Work out your status each year, ideally with a preparer who handles students.
What to check first
- Your EAD start and end dates.
- Your DSO's view, in writing, on self-employment under your school's practice.
- A written link between each client's work and your degree.
- Your count of unemployment days so far.
- Your US tax residence status for the year. This is information, not immigration or tax advice; an immigration attorney can assess your case.
Where Pryme fits
Pryme invoicing and verifiable statements give you a clean record of each client and payment, which helps when you report to your DSO and later.
Questions people ask
Can I freelance on OPT?
Freelance work has to meet the same tests as any OPT job: directly related to your major, at least 20 hours a week on post-completion OPT, within your EAD dates, and reported to your DSO within 10 days. Ask your DSO first.
Can I work for a Nigerian company on OPT?
The client's location does not change the rules. The work must be related to your major, meet the hours and be reported.
How many unemployment days are allowed on OPT?
DHS says 90 days in total on post-completion OPT; the State Department manual gives 150 days for those on the STEM extension, including earlier days.
Can I be self-employed on STEM OPT?
Do not assume so. The STEM extension has its own employer requirements; confirm with your DSO in writing before relying on freelance work.
Sources
- US Department of State, 9 FAM 402.5: Students and exchange visitors (revision 29 Apr 2025) · accessed Oct 2026
- DHS Study in the States: F-1 optional practical training (updated 19 May 2025) · accessed Oct 2026
- IRS Publication 519, US Tax Guide for Aliens · accessed Oct 2026
- PwC Nigeria: Highlights of the Deduction of Tax at Source (Withholding) Regulations 2024 (Jul 2024) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.