If you do not fall into one of the categories listed under
Aliens Not Required To Obtain Sailing or Departure Permits,
you must obtain a sailing or departure permit. To obtain a
permit, file Form 1040-C or Form 2063 (whichever applies) with
your local IRS office before you leave the United States. See
Forms To File, later. You must also pay all the tax shown
as due on Form 1040-C and any taxes due for past years. See
Paying Taxes and Obtaining Refunds, later.
If you try to leave the United States without a sailing or
departure permit, and cannot show that you qualify to leave without
it, you may be subject to an income tax examination by an IRS employee
at the point of departure. You must then complete the necessary income
tax returns and statements and, ordinarily, pay any taxes due.
Getting a Sailing
or Departure Permit
The following discussion covers when and where to get your sailing
permit.
Where to get a sailing or departure permit.
It is advisable for aliens who have been working in the United
States to get the permit from an IRS office in the area of their
employment, but it also can be obtained from an IRS office in the area
of their departure.
When to get a sailing or departure permit.
You should get your sailing or departure permit at least 2 weeks
before you plan to leave. You cannot apply earlier than 30 days before
your planned departure date. Do not wait until the last minute in case
there are unexpected problems.
Papers to submit.
Getting your sailing or departure permit will go faster if you
bring to the IRS office papers and documents related to your income
and your stay in the United States. Bring the following records with
you if they apply.
- Your passport and alien registration card or visa.
- Copies of your U.S. income tax returns filed for the past 2
years. If you were in the United States for less than 2 years, bring
the income tax returns you filed for that period.
- Receipts for income taxes paid on these returns.
- Receipts, bank records, canceled checks, and other documents
that prove your deductions, business expenses, and dependents claimed
on your returns.
- A statement from each employer showing wages paid and tax
withheld from January 1 of the current year to the date of departure
if you were an employee. If you were self-employed, you must bring a
statement of income and expenses up to the date you plan to
leave.
- Proof of estimated tax payments for the past year and this
year.
- Documents showing any gain or loss from the sale of personal
property, including capital assets and merchandise.
- Documents relating to scholarship or fellowship grants
including verification of the grantor, source, and purpose of the
grant.
- Documents indicating you qualify for any special tax treaty
benefits claimed.
Forms To File
If you must get a sailing or departure permit, you must file Form
2063 or Form 1040-C. Employees in the IRS office can assist in
filing these forms. Both forms have a "certificate of compliance"
section. When the certificate of compliance is signed by an agent of
the Field Assistance Area Director, it certifies that your U.S. tax
obligations have been satisfied according to available information.
Your Form 1040-C copy of the signed certificate, or the one
detached from Form 2063, is your sailing or departure permit.
Form 2063
This is a short form that asks for certain information but does not
include a tax computation. The following departing aliens can get
their sailing or departure permits by filing Form 2063.
- Aliens, whether resident or nonresident, who have had no
taxable income for the tax year up to and including the date of
departure and for the preceding year, if the period for filing the
income tax return for that year has not expired.
- Resident aliens who have 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 aliens are 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 sailing or
departure permit on Form 2063.
The sailing or departure permit detached from Form 2063 can be used
for all departures during the current year. However, the IRS may
cancel the sailing or departure permit for any later departure if it
believes the collection of income tax is jeopardized by that later
departure.
Form 1040-C
If you must get a sailing or departure permit and you do not
qualify to file Form 2063, you must file Form 1040-C.
Ordinarily, all income received or reasonably expected to be
received during the tax year up to and including the date of departure
must be reported on Form 1040-C and the tax on it must be paid.
When you pay any tax shown as due on the Form 1040-C, and you
file all returns and pay all tax due for previous years, you will
receive a sailing or departure permit. However, the IRS may permit you
to furnish a bond or an employer letter guaranteeing payment instead
of paying the taxes for certain years. See Bond or Employer
Letter To Ensure Payment, discussed later. The sailing or
departure permit issued under the conditions in this paragraph is only
for the specific departure for which it is issued.
If you submit an employer letter guaranteeing payment of tax with
your Form 1040-C, you do not need to fill out the form in
detail. Just fill out the identifying information on the form, check
the "Yes" box on line A, sign it, and attach the letter. The IRS
office where you submit the form will then issue your sailing or
departure permit.
Returning to the United States.
If you furnish the IRS with information showing, to the
satisfaction of the IRS, that you intend to return to the United
States and that your departure does not jeopardize the collection of
income tax, you can get a sailing or departure permit by filing Form
1040-C without having to pay the tax shown on it. You must,
however, file all income tax returns that have not yet been filed as
required, and pay all income tax that is due on these returns.
Your Form 1040-C must include all income received and
reasonably expected to be received during the entire year of
departure. The sailing or departure permit issued with this Form
1040-C can be used for all departures during the current year.
However, the Service may cancel the sailing or departure permit for
any later departure if the payment of income tax appears to be in
jeopardy.
Joint return on Form 1040-C.
Departing husbands and wives who are nonresident aliens cannot file
joint returns. However, if both spouses are resident aliens, they can
file a joint return on Form 1040-C if:
- Both spouses can reasonably be expected to qualify to file a
joint return at the normal close of their tax year, and
- The tax years of the spouses end at the same time.
Paying Taxes and
Obtaining Refunds
Except when a bond or an employer letter is furnished, or the IRS
is satisfied that your departure does not jeopardize the collection of
income tax, you must pay all tax shown as due on the Form 1040-C
at the time of filing it. You must also pay any taxes due for past
years. If the tax computation on Form 1040-C results in an
overpayment, there is no tax to pay at the time you file that return.
However, the IRS cannot provide a refund at the time of departure. If
you are due a refund, you must file either Form 1040NR or Form
1040NR-EZ at the end of the tax year.
Bond or Employer
Letter To Ensure
Payment
Usually, you must pay the tax shown as due on Form 1040-C
when you file it. However, if you pay all taxes due that you owe for
prior years, you can furnish a bond or an employer letter guaranteeing
payment instead of paying the income taxes shown as due on the Form
1040-C or the tax return for the preceding year if the period
for filing that return has not expired.
The bond must equal the tax due plus interest to the date of
payment as figured by the IRS. Information about the form of bond and
security on it can be obtained from your IRS office.
Filing Annual U.S.
Income Tax Returns
Form 1040-C is not an annual U.S. income tax return. If an
income tax return is required by law, that return must be filed even
though a Form 1040-C has already been filed. Chapters 5
and 7
discuss filing an annual U.S. income tax return. The tax paid with
Form 1040-C should be taken as a credit against the tax
liability for the entire tax year on your annual U.S. income tax
return.
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