Before leaving the United States, all aliens (except those listed
under Aliens Not Required To Obtain Sailing or Departure
Permits) must obtain a certificate of compliance. This document,
also popularly known as the sailing permit or
departure permit, is part of the income tax form you must
file before leaving. You will receive a sailing or departure permit
after filing a Form 1040-C or Form 2063. These forms are
discussed in this chapter.
To find out if you need a sailing or departure permit, first read
Aliens Not Required To Obtain Sailing or Departure Permits.
If you do not fall into one of the categories in that discussion, you
must obtain a sailing or departure permit. Read Aliens
Required To Obtain Sailing or Departure Permits.
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