Sailing Permit: Departing Alien Clearance Before You Leave the US
In this guide
Quick answer: A sailing permit, also called a departing alien clearance or departure permit, is a document most non-US citizens must get from the IRS before leaving the United States. It proves you have settled your US tax liabilities before a long-term or permanent departure. You get it by filing Form 1040-C or Form 2063, ideally at least two weeks before you leave.
Leaving the US for good is rarely just a flight. If you have worked or earned income there, the IRS can require proof that your tax is settled. Many people on student, exchange or short visitor status are exempt, but the exemptions are specific. This guide follows the IRS page on departing alien clearance and the other international tax pages we have covered, such as nonresident alien tax.
Who needs a sailing permit?
The IRS says most aliens must secure one before leaving. You must get it if you do not fall into one of the exempt groups below. Whichever applies, you must be able to substantiate an exemption with proper identification or by citing the authority.
Who does not need one?
| Group | Conditions the IRS lists |
|---|---|
| Foreign government representatives and certain international organisation staff | Diplomatic passport holders and their household, or employees whose pay is exempt from US tax and who have no other US-source income. A signed waiver of nonimmigrant privileges removes the exception |
| Students, trainees and exchange visitors (F-1, F-2, H-3, H-4, J-1, J-2, Q-1) and spouses and children | No US-source income other than study allowances, services or accommodations tied to the study, authorised employment income, and interest on deposits not effectively connected with a US business |
| M-1 and M-2 students | No US-source income other than authorised employment and interest on deposits not effectively connected with a US business |
| Short-stay visitors | B-2 pleasure visitors; B-1 or combined B-1/B-2 business visitors and Visa Waiver travellers who do not stay more than 90 days in the tax year |
| Transit travellers | People passing through the US, including on a C-1 visa |
| Border crossers | Admitted on a border-crossing identification card, or Canadian and Mexican residents who commute to work and have wages subject to withholding |
| Military trainees | Leaving on official military travel orders, unless the Area Director believes tax collection would be hindered |
How do you get a sailing permit?
File Form 1040-C or Form 2063, whichever applies, with your local IRS office before you leave. You must make an appointment, and the IRS gives 844-545-5640 (7 a.m. to 7 p.m. local time) for that. Depending on the time of year, some offices may not have appointments within the two-to-four-week filing window, so book early. You must also pay all tax shown as due on Form 1040-C and any tax due for past years.
The IRS says it is advisable for people who worked in the US to get the permit from the office in the area of their employment, although you can also get it from an office near your departure.
When should you apply?
Get the permit at least 2 weeks before you plan to leave. You cannot apply earlier than 30 days before your planned departure date.
Form 2063 or Form 1040-C?
| Form 2063 | Form 1040-C | |
|---|---|---|
| What it is | Short form with no tax computation | Departing alien income tax return |
| Who uses it | Aliens with no taxable income for the year up to departure and the preceding year (if the filing period for that year has not expired), and resident aliens with taxable income whose departure will not hinder collection | Everyone required to get a permit who does not qualify for Form 2063 |
| Validity | The detached permit can be used for all departures during the current year, though the IRS may cancel it for a later departure that jeopardises collection | Valid only for the specific departure it was issued for |
Both forms include a “certificate of compliance”. When an agent of the Field Assistance Area Director signs it, that certificate is your sailing or departure permit. Form 1040-C generally requires you to report all income received, or reasonably expected, up to your departure date and pay the tax. The IRS may allow a bond guaranteeing payment instead for certain years. Anyone who has not filed returns or paid tax for any year must do so before a Form 2063 permit is issued.
Common mistakes
- Leaving the appointment too late: slots may not be available in the last two weeks.
- Assuming student status exempts you even though you had other US-source income.
- Applying more than 30 days ahead, which the IRS does not allow.
- Forgetting unpaid tax from previous years, which must be settled first.
Frequently asked questions
Do tourists need a sailing permit?
The IRS exempts B-2 pleasure visitors. Business visitors and Visa Waiver travellers are exempt if they stay no more than 90 days in the tax year.
Can I get it at the airport?
The IRS page describes getting it from a local IRS office before leaving, by appointment. It does not describe an airport process.
Does leaving the US end my tax residency?
That is a separate question, covered in our green card test guide and the dual-status tax year guide.
Key takeaways
- A sailing permit shows the IRS your US tax is settled before you leave.
- Many students, short-stay visitors and diplomats are exempt, within strict income conditions.
- Apply 30 days to 2 weeks before departure using Form 1040-C or Form 2063, by appointment.
Related guides
- The dual-status tax year
- Nonresident alien tax guide
- Form 8843
- Moving abroad checklist
- Your first 90 days in a new country
This page is general information, not legal or tax advice. Last updated: October 2026.
Sources
Internal Revenue Service: Departing alien clearance (Sailing permit).