Departing Aliens and the Sailing Permit


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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

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  The International Tax Gap Series