Topic 858 - Alien Tax Clearance

If you are a resident or a nonresident alien departing the United States, you will usually have to show that you have complied with the U.S. income tax laws before you depart. You do this by obtaining from the IRS a tax clearance document, commonly called a departure permit or sailing permit.

The following six categories of people are not required to obtain a departure or sailing permit:

  • Category 1 - A representative of a foreign government entering with a diplomatic passport, members of their household and servants accompanying them.
  • Category 2 - Employees of international organizations, foreign governments (unless exempt under category 1) and members of their households.
  • Category 3 - Alien students, industrial trainees and exchange visitors, including their spouses and children who enter on an F-1, F-2, H-3, H-4, J-1, J-2, or Q visa.
  • Category 4 - Alien students, their spouses and children who enter on an M-1 or M-2 visa.
  • Category 5 - Certain other aliens temporarily in the United States who received no taxable income during the tax year or the preceding tax year up to and including the date of departure.
  • Category 6 - Alien residents of Canada or Mexico who commute frequently between that country and the United States for employment.

For additional information about these excluded categories, refer to Publication 519, U.S. Tax Guide for Aliens, and Departing Alien Clearance on IRS.gov.

If you do not fall into one of the above categories, you must obtain a departure or sailing permit. To obtain a permit, file the applicable Form 1040-C (PDF) or Form 2063 (PDF) with your local IRS office before you leave the United States.

Form 2063

This short form asks for certain information but does not include a tax computation. The following departing aliens can get their departure or sailing permits by filing Form 2063:

  • Resident or nonresident aliens who have had no taxable income for the tax year and preceding year up to and including the date of departure, if the period for filing the income tax return for that year has not expired.
  • Resident aliens who received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax.

However, if the IRS has information indicating that the alien is leaving to avoid paying their income tax, they must file a Form 1040-C.

Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a departure or sailing permit on Form 2063.

Form 1040-C

If you must get a departure or sailing permit and you do not qualify to file Form 2063, you must file Form 1040-C.

Ordinarily, you must report on Form 1040-C and pay the tax on all income received or reasonably expected to be received during the tax year up to and including the date of departure. When you pay any tax shown as due on the Form 1040-C, file all returns and pay all tax due for previous years, you will receive a departure or sailing permit. However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years.

When and How to Apply for a Departure or Sailing Permit

You must obtain your departure or sailing permit before you leave the United States. You should apply for the departure or sailing permit no earlier than 30 days before you plan to leave but at least two weeks in advance of your departure. To get your departure permit, visit your nearest Taxpayer Assistance Center (walk-in IRS office). If you are married to an alien who is leaving the country with you, both of you must go to the IRS office. For information on the location of the nearest Taxpayer Assistance Center to you, call 800-829-1040 or visit IRS.gov.

You must bring with you all the following records and information for the current year that apply to you:

  • A valid passport and alien registration card or visa.
  • Copies of the last two years' U.S. income tax returns with proof of payment of any balances due.
  • Proof of any estimated tax payments made for the past year and this year.
  • Substantiation of deductions for business expenses and itemized deductions claimed.
  • Documentation for dependents claimed.
  • A statement from each employer showing the wages paid and tax withheld from January 1 to the date of departure (you can use a payroll deduction slip for your last paycheck, if it shows this information).
  • If you are self-employed, you must bring a profit and loss statement for the current year up to the date of departure.
  • Documents showing any gains or losses from the sale of personal and/or real property, capital assets and merchandise.
  • Documents concerning scholarships or fellowship grants received.
  • Documents indicating that you qualify for any special tax treaty benefits.
  • Documentation such as an airline ticket that shows your date of departure from the United States.
  • Document verifying your U.S. taxpayer identification number, such as a Social Security card or an IRS issued CP 565 showing your individual taxpayer identification (ITIN) number.

If you have these documents and pay any tax due you should receive your departure or sailing permit immediately. For additional rules and information, refer to Publication 519.

More Tax Topic Categories

Page Last Reviewed or Updated: May 12, 2015