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taxmap/instr2/i1040c-004.htm#TXMP367ad5b7

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Certificate of Compliance


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taxmap/instr2/i1040c-004.htm#TXMP26465362
Note..
The issuance of a certificate of compliance is not a final determination of your tax liability. If it is later determined that you owe more tax, you will have to pay the additional tax due.

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Form 1040-C or Form 2063.

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If you are an alien, you should not leave the United States or any of its possessions without getting a certificate of compliance from your IRS Field Assistance Area Director on Form 1040-C or Form 2063, U.S. Departing Alien Income Tax Statement, unless you meet one of the Exceptions on this page.
You can file the shorter Form 2063 if you have filed all U.S. income tax returns you were required to file, you paid any tax due, and either of the following applies.
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Exceptions.

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You do not need a certificate of compliance if:
  1. You are a representative of a foreign government who holds a diplomatic passport, a member of the representative's household, a servant who accompanies the representative, an employee of an international organization or foreign government whose pay for official services is exempt from U.S. taxes and who has no other U.S. source income, or a member of the employee's household who was not paid by U.S. sources. However, if you signed a waiver of nonimmigrants' privileges as a condition of holding both your job and your status as an immigrant, this exception does not apply, and you must get a certificate.
  2. You are a student, industrial trainee, or exchange visitor, or the spouse or child of such an individual. To qualify for this exception, you must have an F-1, F-2, H-3, H-4, J-1, J-2, or Q visa. Additionally, you must not have received any income from sources in the United States other than:
    1. Allowances covering expenses incident to your study or training in the United States (including expenses for travel, maintenance, and tuition),
    2. The value of any services or accommodations furnished incident to such study or training,
    3. Income from employment authorized under U.S. immigration laws, or
    4. Interest on deposits, but only if that interest is not effectively connected with a U.S. trade or business.
  3. You are a student, or the spouse or child of a student, with an M-1 or M-2 visa. To qualify, you must not have received any income from sources in the United States other than:
    1. Income from employment authorized under U.S. immigration laws, or
    2. Interest on deposits, but only if that interest is not effectively connected with a U.S. trade or business.
  4. Any of the following apply.
    1. You are on a pleasure trip and have a B-2 visa.
    2. You are on a business trip, have a B-1 visa or a combined B-1/B-2 visa, and do not stay in the United States or any of its possessions for more than 90 days during the tax year.
    3. You are passing through the United States or any of its possessions, including travel on a C-1 visa or under a contract, such as a bond agreement, between a transportation line and the U.S. Attorney General.
    4. You are admitted on a border-crossing identification card.
    5. You do not need to carry passports, visas, or border-crossing identification cards because you are (i) visiting for pleasure or (ii) visiting for business and do not stay in the United States or any of its possessions for more than 90 days during the tax year.
    6. You are a resident of Canada or Mexico who commutes frequently to the United States to work and your wages are subject to income tax withholding.
    7. You are a military trainee admitted for instruction under the Department of Defense and you will leave the United States on official military travel orders.
    However, exception 4 does not apply if the Area Director believes you had taxable income during the tax year, up through your departure date, or during the preceding tax year and that your leaving the United States would hinder collecting the tax.