If you are a resident or nonresident alien leaving the United States, you must typically demonstrate compliance with U.S. tax laws before your departure. This is done by obtaining a tax clearance document from the IRS, commonly referred to as a departure permit or sailing permit.
Who Is Exempt from a Departure Permit?
The following six categories of individuals are not required to obtain a departure permit:
Category 1: Representatives of foreign governments with diplomatic passports, their household members, and accompanying servants.
Category 2: Employees of international organizations and foreign governments whose compensation is tax-exempt, provided they have no other U.S.-sourced income. Household members are also exempt if they receive no U.S. income.
Note: If individuals in Category 1 or 2 have filed a waiver under §247(b) of the Immigration and Nationality Act, they must obtain a departure permit even if exempt from U.S. taxes under treaties or agreements.
Category 3: Alien students, industrial trainees, and exchange visitors (including their spouses and children) under F-1, F-2, H-3, H-4, J-1, J-2, or Q visas, provided they receive no U.S.-source income except as allowed in Publication 519.
Category 4: Alien students, their spouses, and children under M-1 or M-2 visas with no U.S.-source income beyond the exceptions in Publication 519.
Category 5: Temporary visitors receiving no taxable U.S. income unless the IRS determines they have tax obligations. Includes:
Military trainees under DOD orders.
Business and pleasure visitors under B-1 or B-2 visas staying fewer than 90 days.
Transit visitors under a C-1 visa.
Border-crossing ID holders entering the U.S. for short-term business, transit, or leisure (maximum 90 days).
Category 6: Canadian and Mexican residents who frequently commute to the U.S. for work and whose wages are subject to U.S. withholding tax.
Who Must Obtain a Departure Permit?
If you do not qualify for an exemption, you must obtain a departure or sailing permit before leaving the U.S. This permit must be presented at your point of departure. You can apply by filing:
Form 2063 – U.S. Departing Alien Income Tax Statement.
Form 1040-C – U.S. Departing Alien Income Tax Return.
Form 2063
This short form is used when no tax computation is required. The following individuals may use Form 2063:
Those who had no taxable income in the current or previous year.
Resident aliens who earned taxable income but whose departure does not hinder tax collection (as determined by the IRS Area Director).
If an alien is suspected of leaving to avoid taxes, Form 1040-C must be filed instead.
Form 1040-C
If you do not qualify for Form 2063, you must file Form 1040-C, which includes a tax computation. You must report and pay taxes on all income received or expected to be received before departure. The IRS may allow you to provide a payment guarantee bond instead of paying immediately for certain years.
Important Notes:
Form 1040-C is not a substitute for an annual tax return. If required, you must still file a final income tax return.
Taxes paid with Form 1040-C count as credits against your total tax liability. If you overpay, you must file a Form 1040, 1040-SR, or 1040-NR at year-end to claim a refund, as refunds are not issued at departure.
When and How to Apply for a Departure Permit
You must apply for a departure permit at least two weeks before you leave but no earlier than 30 days before your planned departure. To apply, schedule an appointment at a Taxpayer Assistance Center (TAC). If your spouse is also leaving, both must visit the IRS office.
Documents Required for a Departure Permit
When applying, bring the following:
Valid passport and alien registration card or visa.
Copies of U.S. tax returns filed for the last two years.
Receipts for income taxes paid.
Documents proving deductions, business expenses, and dependents.
Employer wage statement for income earned from January 1 to departure date (if employed).
Self-employment income and expense statements.
Proof of estimated tax payments made.
Records of property sales showing gains or losses.
Documents related to scholarships or fellowships.
Papers verifying tax treaty benefits claimed.
Proof of departure date, such as an airline ticket.
Proof of taxpayer identification number (SSN or ITIN).
Additional Note:
If you live in a community property state, bring these documents for your spouse, even if they do not need a permit.
Receiving Your Departure Permit
If all documents are in order and taxes are paid, the IRS will issue your departure or sailing permit immediately.