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. Servants who are
leaving, but not with a person with a diplomatic passport, must get a
sailing or departure permit. However, they can get a sailing or
departure permit on Form 2063 without examination of their income tax
liability by presenting a letter from the chief of their diplomatic
mission certifying that:
- Their name appears on the "White List" (a list of
employees of diplomatic missions), and
- They do not owe to the United States any income tax, and
will not owe any tax up to and including the intended date of
departure.
The statement must be presented to an IRS office.
Category 2.
Employees of international organizations and foreign governments
(other than diplomatic representatives exempt under category 1) and
members of their households:
- Whose compensation for official services is exempt from U.S.
tax under U.S. tax laws (described in chapter 10),
and
- 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
international agreement.
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 only and who receive no income from
U.S. sources while in the United States under those visas other than:
- Allowances to cover expenses incident to study or training
in the United States, such as expenses for travel, maintenance, and
tuition,
- The value of any services or food and lodging connected with
this study or training,
- Income from employment authorized by the Immigration and
Naturalization Service (INS), or
- Certain interest income that is not effectively connected
with a U.S. trade or business. (See Interest in chapter 3.)
Category 4.
Alien students, including their spouses and children, who enter 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:
- Income from employment authorized by the Immigration and
Naturalization Service (INS), or
- Certain interest income that is not effectively connected
with a U.S. trade or business. (See Interest in chapter 3.)
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:
- Alien military trainees who enter the United States for
training under the sponsorship of the Department of Defense and who
leave the United States on official military travel orders,
- 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,
- Alien visitors for pleasure on a "B-2" visa,
- 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
- 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, if they are visitors for
pleasure, or 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 if they are 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.
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