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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Departing Aliens and the Sailing Permit

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

International Tax Gap Series

Before leaving the United States or any of its possessions permanently or for an extended amount of time, all U.S. resident aliens and nonresident aliens (with certain exceptions) must prove they have met all federal tax requirements. This is done by obtaining a tax clearance document, commonly called a “sailing permit” or “departure permit”, from the IRS.

Refer to the IRS Departing Alien Clearance (Sailing Permit) page for more details regarding this requirement.

References and Links
  Tax Assistance Center Locations
  Form 1040-C, U.S. Departing Alien Income Tax Return
  Form 2063, U.S. Departing Alien Income Tax Statement
  Publication 519, U.S. Tax Guide for Aliens

Return to:
  The International Tax Gap Series