Leaving the U.S.: do you need a sailing permit?

What the permit is

The sailing permit has an old-fashioned name. Publication 519 explains that the certificate of compliance, popularly the sailing permit or departure permit, is part of the income tax form you must file before leaving. You obtain it by filing Form 1040-C, the U.S. Departing Alien Income Tax Return, or Form 2063, the U.S. Departing Alien Income Tax Statement. When an agent of the Field Assistance Area Director signs the certificate of compliance section, it certifies that your U.S. tax obligations have been satisfied according to available information. The copy of the signed certificate is the permit.

The rule is a default rule. The publication says all aliens must obtain one except those in the listed categories, which is the reverse of what many expect. The exemptions are therefore the thing to learn.

The six categories that do not need a permit

Category 1 covers representatives of foreign governments with diplomatic passports, members of their households and servants accompanying them. Servants leaving separately still need a permit, though they can use Form 2063 with a letter from the chief of their diplomatic mission. Category 2 covers employees of international organizations and foreign governments whose official pay is exempt under U.S. law and who receive no other U.S.-source income, unless they filed the section 247(b) waiver.

Category 3 covers students, industrial trainees and exchange visitors, with spouses and children, who entered on an F-1, F-2, H-3, H-4, J-1, J-2 or Q visa only and received no U.S.-source income other than study or training allowances, the value of related services or lodging, income from USCIS-authorized employment, or interest on deposits not effectively connected with a U.S. business. Category 4 is the equivalent for M-1 and M-2 students. Category 5 covers certain temporary visitors with no taxable income this year or last, including military trainees, B-1 visitors who stay 90 days or fewer in the tax year, B-2 visitors and C-1 transit travelers. Category 6 covers residents of Canada or Mexico who frequently commute for employment and whose wages are subject to U.S. withholding.

Claiming an exemption

The publication adds a condition that is easy to miss. If you are in one of the categories and do not obtain a permit, you must be able to support the claim for exemption with proper identification or give the authority for the exemption. Keep the passport, visa and records that show the income limit you are relying on. For category 5, the IRS may still require a permit if it believes an alien has received taxable income and that collection is jeopardized by departure.

The checker returns the full language for the category you choose. Because the categories depend on facts like the visa and the types of income received, an answer that depends on a close call should be verified with the IRS or a tax professional before the trip.

When and where to get the permit

If you need one, go to a Taxpayer Assistance Center office at least 2 weeks before you leave and file Form 2063 or Form 1040-C and any other required returns that have not been filed. The certificate may not be issued more than 30 days before you leave. If you and your spouse are both aliens and both are leaving, both of you must go to the office. All TAC offices operate by appointment; the publication gives 844-545-5640 for scheduling and says to call well before the time frame.

Enter your departure date in the tool and it shows the window: from 30 days before to 14 days before. For a departure on March 31, 2026, that is March 1 through March 17, 2026. You must also pay all tax shown as due on Form 1040-C and any taxes due for past years. Bring records of your income and stay to speed things up; the Form 1040-C instructions list the papers to submit.

How it connects to the rest of the rules

The permit is a departure formality. It does not decide residency and it does not replace the annual return. After you leave, resident or dual-status filing obligations still follow the rules in the publication, and the departure can create a dual-status year: see the dual-status page. A long-term permanent resident who gives up status faces separate expatriation rules in a different chapter. For help deciding whether you are a resident at all, use the substantial presence test calculator.

Sources

• IRS Publication 519, U.S. Tax Guide for Aliens (2025): Chapter 11, Departing Aliens and the Sailing or Departure Permit; Aliens Not Required To Obtain Sailing or Departure Permits; When and Where To Get a Sailing or Departure Permit. Read November 2, 2026.

Edition read: Publication 519 (2025), U.S. Tax Guide for Aliens, for use in preparing 2025 returns. Dollar figures on this page are the ones printed in that edition; check the current publication and form instructions for your tax year. This page summarizes the publication and does not replace it.