If you are a non‑U.S. citizen leaving the country, the IRS may require a “certificate of compliance,” commonly called a sailing or departure permit. You get that permit by filing either Form 2063 or Form 1040‑C at a Taxpayer Assistance Center by appointment.
Key Takeaways
- Form 2063 is a short IRS form used to request a departure permit when you have no taxable U.S. income for the year up to departure, or when the IRS is satisfied your leaving will not hinder collection. The permit is the signed certificate attached to the form.
- You file Form 2063 or Form 1040‑C in person at a Taxpayer Assistance Center. Appointments are required. Call 844‑545‑5640. Apply within a window that starts 30 days before your departure and ends at least 2 weeks before you leave.
- Use Form 1040‑C if you have U.S. taxable income through your departure date or you do not qualify for Form 2063. You may need to pay tax at the appointment or post a bond.
- Even with a permit, you might still need to file a year‑end Form 1040‑NR or Form 1040. The permit is not your annual return.
- Certain travelers do not need a permit at all, for example many short‑stay tourists or specific students who received only limited, authorized income. Know the exceptions before you book time at the IRS.
What Form 2063 is, and how the IRS issues the permit
Form 2063 is the IRS “U.S. Departing Alien Income Tax Statement.” It is a brief information form without a tax computation. You complete it at your appointment and, if the IRS agrees you qualify, an IRS agent signs the certificate of compliance portion. That signed certificate, detached from the form, becomes your sailing or departure permit.
Here is the key distinction most people miss. You do not e‑file Form 2063 and you do not mail it for processing. You file in person at a Taxpayer Assistance Center because the certificate must be signed by an IRS agent to be valid as your permit.
Timing, windows, and appointments
Book your appointment early. The IRS says you should get your permit at least two weeks before you travel, and you cannot apply earlier than 30 days before the planned departure date. All TAC offices run by appointment only, so call 844‑545‑5640 to schedule. Some offices fill quickly, especially around filing season.
What the appointment is like
Plan on a focused interview. The IRS agent will verify your identity, immigration status, recent U.S. income activity, prior filings, and your date of departure. If you qualify for Form 2063, the agent signs the certificate and you leave with the permit. If you do not qualify, you will be directed to complete Form 1040‑C and either pay the tax shown or arrange a bond. The permit attached to 1040‑C generally applies only to that specific departure unless the IRS confirms otherwise.
Who qualifies for Form 2063
You generally qualify for a Form 2063 permit when either of the following is true.
- You had no taxable U.S. income up to and including your departure date for the current year and no taxable income for the prior year for which the filing deadline has not yet passed.
- You are a resident alien who had taxable income, but based on the facts, your departure will not hinder collection of any tax, and the IRS is satisfied your compliance is intact. If the IRS believes you are leaving to avoid tax, it will require Form 1040‑C.
If you have any unfiled prior returns or unpaid amounts for earlier years, you must file and pay first before the IRS will issue a permit on Form 2063.
Common profiles that often qualify
- Short‑term visitors with no U.S. taxable income.
- Students or exchange visitors who only received permitted, exempt amounts and have no tax due.
- Employees with minimal U.S. activity where the IRS confirms collection is not at risk.
Who usually does not qualify for Form 2063
- Anyone with effectively connected income from a U.S. trade or business through the departure date, for example wages, self‑employment income, or U.S. real property gains.
- Taxpayers with unfiled returns, underpayments, or indications that their departure could hinder collection.
- Departing individuals with continuing U.S. income who cannot document compliance. These cases are routed to Form 1040‑C, with payment or bond.
Who does not need a sailing or departure permit at all
The IRS lists several exception categories. If you are in one of these, you do not need a permit, but you must be able to prove the exception, for example with your visa and itinerary.
- Certain diplomatic personnel and qualifying household members.
- Students, trainees, or exchange visitors and their spouses or children with specific visas, who received only limited authorized income types.
- Many short‑stay tourists with a B‑2 visa, business visitors with B‑1 or Visa Waiver status who were in the U.S. 90 days or less during the tax year, and specific commuters from Canada or Mexico whose wages are subject to withholding.
If you do not fit an exception, plan on filing Form 2063 or 1040‑C.
Quick decision aid
- No taxable U.S. income this year up to departure, clean prior year, and no collection risk, you are likely in Form 2063 territory.
- Any U.S. taxable income through departure or unresolved filings, expect Form 1040‑C plus payment or bond.
Form 2063 vs Form 1040‑C, the side‑by‑side
| Item | Form 2063, U.S. Departing Alien Income Tax Statement | Form 1040‑C, U.S. Departing Alien Income Tax Return |
| What it is | Short info form, no tax computation | Provisional tax return through departure date |
| Typical use | No taxable U.S. income, or IRS is satisfied collection is not at risk | Taxable U.S. income through departure, or 2063 criteria not met |
| How the permit is issued | IRS agent signs the certificate attached to Form 2063 | IRS agent signs the certificate on 1040‑C after you pay or post a bond if required |
| When it applies | Often valid for all departures in the same year unless revoked | Often valid only for the specific departure stated |
| Payment at appointment | Not typically required | Usually required in certified funds, unless IRS accepts a bond or confirms no jeopardy |
| Annual return still required | Yes, if otherwise required (for example Form 1040‑NR) | Yes, 1040‑C is not your annual return |
Sources, see IRS instructions and the departing‑alien page for details on each item.
When Form 1040‑C is mandatory
If you must get a sailing permit and you do not qualify to file Form 2063, you must file Form 1040‑C. Ordinarily, you report all income received, or reasonably expected to be received, from January 1 through your departure date and you pay the tax shown. The IRS may allow a bond instead of payment in certain cases, but then the permit usually covers only that specific departure.
Important reminders about 1040‑C
- Bring certified funds if you expect to pay, for example cashier’s check or money order. Check your TAC for payment options.
- If you plan to return and the IRS is satisfied collection is not at risk, you may be able to file 1040‑C without paying the tax shown, but you must be compliant for any earlier years.
- You still must file your regular annual return after year‑end, and the tax paid with 1040‑C becomes a credit on that annual return.
How to get your sailing permit, step by step
- Schedule Call 844‑545‑5640. Choose a Taxpayer Assistance Center near your work or departure city. Aim for an appointment at least two weeks before you leave, and do not schedule more than 30 days ahead.
- Prepare Gather IDs, prior‑year returns, pay info, scholarship letters, treaty documentation, and proof of travel. Use the detailed checklist below to avoid delays.
- Attend Show your documents. If you qualify, the IRS signs your Form 2063 certificate. If not, you complete Form 1040‑C and resolve payment or bond.
- Leave with the permit Keep the signed certificate with your travel records. If you filed 2063, the permit can cover later departures in the same year unless the IRS revokes it.
- File after year‑end if required Even with a permit, you may still need to file a 1040‑NR or 1040 for the full year.
The complete documents checklist for the IRS departure appointment
Bring originals and copies where possible. If something applies to your situation, bring it.
- Passport and your green card or visa, plus your latest I‑94.
- U.S. income tax returns for the last two years, or for the shorter time you were in the U.S.
- Receipts for taxes paid on those returns, for example account transcripts or canceled checks.
- Employer wage statements showing year‑to‑date wages and withholding from January 1 to your departure date, or a self‑employment income and expense statement for the same period.
- Proof of estimated tax payments for last year and this year if you made them.
- Scholarship or fellowship grant letters, including the grantor, source, and purpose.
- Documents supporting treaty benefits you claim.
- Records of capital gains or losses and any asset sales.
- Proof of travel such as an airline ticket or itinerary.
- SSN card or ITIN notice. If you need an ITIN, review Form W‑7 rules and allow time.
Tip, if you are married and live in a community property state, bring your spouse’s documents too, even if your spouse does not need a permit. The IRS specifically calls this out and it saves a second trip.
Profiles and extra proof to bring
- Students and scholars, bring DS‑2019 or I‑20, school letters, and any on‑campus work authorization.
- Employees, bring your latest pay stub and an employer letter confirming wages and expected final pay date.
- Investors or business owners, bring partnership K‑1s, brokerage statements, and a summary of any U.S. business activity.
Estimated taxes, after you leave
If you continue to have U.S.‑source income after departure, for example rental income or ECI from a business, you may need to make estimated tax payments for the rest of the year and then file Form 1040‑NR at year‑end. The sailing permit does not remove annual filing obligations.
If you cannot pay at the appointment
Ask about posting a bond that guarantees payment. The IRS sometimes accepts a bond instead of immediate payment, but in those cases the permit usually covers only that one departure.
Common mistakes that cause delays or denial
Skipping the appointment window
Two timing rules matter. Apply at least two weeks before you leave, and not earlier than 30 days before your departure. Appointments are required and slots can be limited, so call early.
Missing key documents
Turned away documents are the number one reason for repeat visits. People forget proof of travel, year‑to‑date wages, prior returns, or treaty papers. If the IRS cannot verify your identity, status, or whether tax is due, it will not issue a 2063 permit and may route you to 1040‑C on the spot.
Thinking Form 2063 is mailed or e‑filed
Form 2063 is processed at the TAC. The certificate on the form must be signed by an IRS agent to function as your permit. Mailing the form or trying to e‑file will not get you a valid certificate.
Assuming the permit replaces your annual tax return
It does not. If a year‑end return is required, you still file Form 1040‑NR or Form 1040, and you claim any 1040‑C payment as a credit on that annual return.
When Form 2063 is not available, what happens next
If you have U.S.‑source taxable income through your departure date, or you cannot document compliance, the IRS will require Form 1040‑C at the appointment. You will compute tax for the partial year, pay using certified funds, or post a bond if allowed. The permit then gets attached to your 1040‑C.
Real talk, do not show up with missing pay info or unfiled prior‑year returns and hope for a 2063. You will almost certainly be handed a 1040‑C package instead.
Practical scenarios
Short‑term visitor with no U.S. income
You visited on B‑2 status for three weeks, had no U.S. income, and you are leaving next month. You are likely exempt from needing a sailing permit at all. Keep your passport, I‑94, and itinerary handy in case anyone asks why you did not apply.
F‑1 student with on‑campus job
You worked a small number of authorized hours on campus and received a modest W‑2. Depending on your facts, you might be in an exception category that does not require a permit, or you may qualify for 2063. Bring your I‑20, employer letter, and pay stubs so the IRS can confirm.
Researcher with fellowship and treaty benefits
Bring your 1042‑S, fellowship letters, and treaty citation. If there is no tax due and your prior year is clean, 2063 is often possible. Keep the signed certificate with your travel records for the rest of the year.
Employee with wages through departure
Expect 1040‑C. Bring a letter or pay stub showing wages and withholding through your last day, and be ready to pay or post a bond if necessary. Your permit will be attached to 1040‑C and may apply only to that departure.
FAQs
Do I always need a sailing or departure permit?
No. Several categories are exempt, including many short‑stay tourists and specific students or exchange visitors who received only limited authorized income. If you are not exempt, you must file 2063 or 1040‑C before leaving.
Can I mail or e‑file Form 2063?
No. You must file in person at a Taxpayer Assistance Center because the certificate has to be signed by an IRS agent. Appointments are required.
How far in advance should I book the appointment?
Book as soon as your travel is firm. The IRS says apply at least two weeks before departure and not earlier than 30 days before. Some offices fill quickly, so call early.
I got a 1040‑C permit. Do I still file at year‑end?
Yes. 1040‑C is not your annual return. File 1040‑NR or 1040 after year‑end if required and apply your 1040‑C payment as a credit.
For businesses, investors, and anyone with ongoing U.S. income
If you will keep earning U.S. income after you leave, for example rent, dividends, business profits, or capital gains, plan ahead. You may need to make estimated payments for the rest of the year and you will likely file Form 1040‑NR at year‑end. The sailing permit confirms near‑term compliance, it does not replace annual filing or withholding obligations.
Green card holders, special note
If you are giving up your green card and meet the IRS definition for long‑term residence, you may need to file Form 8854 and consider expatriation tax rules. This is separate from the sailing permit process and has different thresholds and consequences.
What to do if you cannot secure an appointment in time
Keep trying multiple TAC locations if you can travel domestically before leaving. Document your attempts to schedule, keep proof of your travel date, and consider moving the flight if you clearly require a permit. The IRS emphasizes the two‑to‑four‑week window and appointment requirements, so do not wait.
Light help from Accountably for firms and advisors
If you run an immigration desk, an international student office, or a CPA practice, you know departure season can swamp your team. Accountably is not a staffing vendor, we build controlled offshore delivery systems that keep compliance work moving without quality slip or missed deadlines. If your firm needs checklists, SOPs for sailing‑permit prep, or extra review capacity during peak travel months, our white‑label delivery teams and BOT model can help you standardize workpapers, protect review time, and keep client promises. Use it only if it genuinely helps your workflow, not as a shortcut.
We keep brand mentions light by design. The goal of this guide is to help people get home on time with clean compliance.
Quick TAC appointment prep, a one‑page checklist
- Confirm you actually need a permit, check the IRS exception list for your visa and circumstances.
- Book your appointment, 844‑545‑5640, within the 30‑day window and at least two weeks before departure.
- Gather documents listed earlier, including proof of travel and year‑to‑date wage info.
- Bring certified funds if 1040‑C is likely, your TAC can confirm payment options.
- After you receive the signed certificate, keep it with your passport and itinerary.
- Calendar your year‑end return. If required, file 1040‑NR or 1040 and keep copies with your departure packet.
Final word
You should feel clear on the why and how now. If you qualify for Form 2063, book the appointment, bring a tight document pack, and leave with a permit that usually covers the rest of the year. If your facts point to Form 1040‑C, arrive ready to finish the partial‑year return and pay or post a bond if allowed. Either way, the moment you walk out with a signed certificate, you remove the biggest source of uncertainty from your travel day.
Save two things in your phone before you zip the suitcase, your TAC appointment details and a copy of the signed certificate. That small step has saved more than a few last‑minute scrambles at the airport.
If you are a firm leader and want a ready‑to‑ship SOP pack for TAC appointments, a 2063 vs 1040‑C comparison template, and a review‑stage checklist, ask our team. If you are a traveler, safe trip and smooth clearance.