If you are a resident or nonresident alien who goes outside the United States generally have to demonstrate compliance with the laws governing income tax in the United States before leaving the country. This can be done by obtaining IRS approval document output certifying compliance with tax obligations, commonly called “exit permit” or “permit boarding”.
There are six categories of persons who are not required to obtain exit permits or boarding.
- Category 1. A representative of a foreign government having diplomatic passport, members of his family, and servants accompanying them.
- Category 2. Employees of international organizations and foreign governments (other than those exempt under Category 1) and members of his family.
- Category 3. Foreign students, industrial trainees, and low cultural exchange visitors, including their spouses and children, who enter the country with a visa F-1, F-2, H-3, H-4, J-1, J -2, or Q.
- Category 4. Foreign students, including their spouses and children, who enter the country with a visa type M-1 or M-2.
- Category 5. Certain other aliens who are temporarily in the United States who have not received any taxable income during the tax year up to and including the date of departure or during the previous tax year.
- Category 6. Foreign residents of Canada or Mexico who travel frequently between those countries and the United States because of their occupation.
Exit Authorization and Departure Clearance with Tax Laws
To determine if you are in one of these excluded categories, see Publication 519, U.S. Tax Guide for Aliens (Tax Guide for Foreigners in the United States), in English.
If you do not fit any of the above categories, you must obtain an exit permit or boarding. To obtain permission, file Form 1040-C or Form 2063 (whichever applies) to your local IRS office before leaving the United States.
IRS Form 2063
This is a short form requesting certain information but does not include tax calculation. Foreign following that will come out of the country can get their furloughs or shipment on Form 2063.
- Foreigners, both residents and non-residents, who have had no taxable income for the tax year up to and including the date of departure or during the previous tax year if the period has not expired for filing your income tax for that year.
- Resident aliens who have received taxable income during the tax year or during the previous year and whose left does not prevent the collection of taxes. However, if the IRS has any information to indicate that foreigners are leaving the country to avoid paying their income tax, they have to file a Form 1040-C.
Foreigners in any of these categories that have not filed a tax return or paid income taxes on any income tax year must file the return and pay the income tax before they can issue them exit permit or boarding on Form 2063.
IRS Form 1040-C
If you need to obtain an exit permit or shipment and does not qualify to file Form 2063, you must file Form 1040-C.
Normally, all income received or reasonably expects to receive during the tax year up to and including the date of departure must be reported on Form 1040-C and pay the tax on this. When you pay the tax shown as due on Form 1040-C, and file all returns and pay all tax due from previous years, will receive an exit permit or shipment. However, the IRS may allow you to post a bond as security for the payment in lieu of paying taxes for some years.
When and how to apply for an exit permit or boarding
You must obtain an exit permit before boarding or leaving the United States. You must ask permission to leave or shipment no earlier than 30 days before the date of your trip but at least 2 weeks before your departure. To obtain exit permits, visit the Taxpayer Assistance Center (IRS office that taxpayers receive no appointment) closest. If you are married to a foreigner who will leave the country with you, you both have to go to the IRS office. For information on the location of the Taxpayer Assistance Center (IRS office that receive taxpayer-ins) to your nearest, call 800-829-1040 or visit www.irs.gov .
You must bring the following documents and information for the current year that apply to you:
- A valid passport and alien registration card or visa.
- Copies of tax on the income of the United States for the last 2 years with proof of payment of balances due.
- Test all estimated tax payment for the last year and this year.
- Documents corroboration of business deductions and itemized deductions claimed.
- Supporting documentation for the dependents claimed.
- A certification from each employer showing wages paid and the taxes withheld from January 1 to the date of departure. (For this purpose, you can use a stub payroll deduction from your final paycheck of charge, if this is indicated).
- If you are self-employed, you must bring your profit for the current year to date of departure and loss.
- Documents showing any gain or loss from the sale of personal-use property and / or property, including capital assets and goods.
- Documentation for scholarships and research.
- Documentation indicating entitled to any special benefit from tax treaties.
- Documents that verify your date of departure from the United States, such as a plane ticket.
- Documents verifying taxpayer identification number of the United States, such as a social security card or a CP-565 notice showing the number of individual taxpayer identification (ITIN).
If you have these documents and pay all the tax due, you will receive an exit permit or shipping immediately. For more information, see Publication 519.