Before leaving the United States, you must come to an IRS office to file Form 1040-C or Form 2063. You must file these forms to get a certificate of compliance or clearance (known as a sailing permit or departure permit) from the Internal Revenue Service. However, see Aliens Not Required To Obtain Sailing or Departure Permits, next.

A certificate of compliance certifies that you have satisfied the U.S. income tax laws. This is not your final tax return.

If you are required to file a U.S. income tax return for the year, file Form 1040NR or Form 1040NR-EZ after the end of the year. You have to file this form whether or not you owe more tax or are entitled to a refund of tax paid. Treat the tax you paid with Form 1040-C as a credit against the tax on your income tax return.

Aliens Not Required To Obtain Sailing or Departure Permits

If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States.

If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption.

Category 1. Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them.

Category 2. Employees of international organizations and foreign governments (other than diplomatic representatives covered under category (1)) and members of their households:

1. Whose compensation for official services is exempt from U.S. tax under U.S. tax laws, and
2. Who receive no other income from U.S. sources.

If you are an alien in category (1) or (2) above who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. This is true even though you filed the waiver and your income is exempt from U.S. tax because of an income tax treaty, consular agreement, or an international agreement.

Category 3. Alien students, industrial trainees, or exchange visitors, including their spouses and children, who come to the United States on "F-1," "F-2," "H-3," "H-4," "J-1," "J-2," or "Q" visas only and who receive no income from U.S. sources while in the United States under those visas other than:

1. Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition,
2. The value of any services or food and lodging connected with this study or training,
3. Income from employment authorized by the Immigration and Naturalization Service (INS), or
4. Certain interest income that is not effectively connected with a U.S. trade or business.

Category 4. Alien students, including their spouses and children, who come to the United States on an "M-1" or "M-2" visa only and who receive no income from U.S. sources while in the United States on those visas, other than:

1. Income from employment authorized by the Immigration and Naturalization Service (INS), or
2. Certain interest income that is not effectively connected with a U.S. trade or business.

Category 5. Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. Aliens covered by this paragraph are:

1. Alien military trainees who come to the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders,
2. Alien visitors for business on a "B-1" visa, or on both a "B-1" visa and a "B-2" visa, who do not remain in the United States or a U.S. possession for more than 90 days during the tax year,
3. Alien visitors for pleasure on a "B-2" visa,
4. Aliens in transit through the United States or any of its possessions on a "C-1" visa, or under a contract, such as a bond agreement between a transportation line and the Attorney General, and
5. Aliens who enter the United States on a border-crossing identification card, or for whom passports, visas, and border-crossing identification cards are not required. These aliens must be visitors for pleasure, visitors for business who do not remain in the United States or a U.S. possession for more than 90 days during the tax year, or visitors in transit through the United States or any of its possessions.

Category 6. Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U.S. tax.

When To Get a Sailing or Departure Permit

You should get your sailing or departure permit at least 2 weeks before you plan to leave the United States. The clearance, however, may not be issued more than 30 days before you leave. If both you and your spouse are aliens and are leaving together, both of you must go to the IRS office.

What Is Needed To Get a Sailing or Departure Permit

Please be prepared to give your planned date of departure and bring the following records with you if they apply.

1. Your passport and alien registration card or visa.
2. Copies of your U.S. income tax returns filed for the past 2 years. If you were in the United States for less than 2 years, bring copies of the income tax returns you filed for that period.
3. Receipts for income taxes paid on these returns.
4. Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on the returns.
5. A statement from each employer you worked for this year, showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. If you are self-employed, you must bring a statement of income and expenses up to the date you plan to leave.
6. Proof of estimated tax payments for the past year and this year.
7. Documents showing any gain or loss from the sale of personal property, including capital assets and merchandise.
8. Documents relating to scholarships or fellowship grants, including verification of the grantor, source, and purpose of the grant.
9. Documents indicating you qualify for any special tax treaty benefits claimed.

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