J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

1.19 When an Alien Leaves the United States

Current law generally requires an alien who leaves the U.S., regardless of how long the trip is, to obtain a “sailing” or “departure” permit, technically known as a “certificate of compliance.” The permit states that you have fulfilled your income tax obligations to the U.S. Without it, unless you are excused from obtaining one, you will be required at your point of departure to file a tax return and pay any tax due or post a bond. Diplomats, employees of international organizations or foreign governments, and students are generally exempt from the permit requirement. If a permit is required, Form 1040-C or in some cases a shorter Form 2063 must be filed with the IRS. See Publication 519 for further details.

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Planning Reminder

Departure Permit

An alien planning to leave the U.S. should obtain a copy of Form 1040-C from the IRS to review his or her tax reporting obligations.

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