To get a certificate of compliance, go to your local IRS office at least 2 weeks before you leave the United States and file either Form 2063 or Form 1040-C and any other required tax returns that have not been filed. The certificate may not be issued more than 30 days before you leave. If both you and your spouse are aliens and both of you are leaving the United States, both of you must go to the IRS office.
Please be prepared to furnish your anticipated date of departure and bring the following records with you if they apply.
- A valid passport with your alien registration card or visa.
- Copies of your U.S. income tax returns filed for the past 2 years. If you were in the United States for less than 2 years, bring copies of the income tax returns you filed for that period.
- Receipts for income taxes paid on these returns.
- Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on the returns.
- A statement from each employer you worked for this year showing wages paid and tax withheld. If you are self-employed, you must bring a statement of income and expenses up to the date you plan to leave.
- Proof of any payments of estimated tax for the past year and the current year.
- Documents showing any gain or loss from the sale of personal and/or real property, including capital assets and merchandise.
- Documents concerning scholarship or fellowship grants, such as: (a) verification of the grantor, source, and purpose of the grant; (b) copies of the application for, and approval of, the grant; (c) a statement of the amount paid, and your duties and obligations under the grant; and (d) a list of any previous grants.
- Documents indicating qualification for special tax treaty benefits.
- Document verifying your date of departure from the United States, such as an airline ticket.
- Document verifying your U.S. taxpayer identification number, such as a social security card or an IRS-issued CP 565 showing your individual taxpayer identification number (ITIN).
If you are married and reside in a community property state, also bring the above-listed documents for your spouse. This applies whether or not your spouse requires a certificate.
If you are filing Form 1040-C, file an original and one copy for the tax year in which you plan to leave. If you are departing between January 1, 2009, and April 15, 2009, you must also file Form 1040NR or Form 1040 for 2008, and pay any tax due.
Generally, a certificate of compliance on Form 1040-C will be issued without your paying tax or posting bond if you have not received a termination assessment. A termination assessment is a demand for immediate payment of income tax for the current and immediately preceding year.
This certificate applies to all of your departures during the current tax year, subject to revocation on any later departure if the Area Director believes your leaving would hinder collecting the tax.
If you owe income tax and the Area Director determines that your departure will jeopardize the collection of the tax, a certificate of compliance on Form 1040-C will be issued only when you pay the tax due or post bond, and the certificate will apply only to the departure for which it is issued.taxmap/instr2/i1040c-005.htm#TXMP7cbc986btaxmap/instr2/i1040c-005.htm#
If Form 1040-C is filed as a joint return, enter both spouses' names, identification numbers, and passport or alien registration card numbers in the spaces provided on page 1 of the form. Also, include both spouses' income in Part III and furnish both spouses' information in Part I of the form. It may be necessary to complete a separate Part I for each spouse.taxmap/instr2/i1040c-005.htm#
You must enter your identifying number. Generally, this is your social security number (SSN).
If you do not have an SSN and are eligible for one, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. You can also download Form SS-5 from the SSA's website at www.socialsecurity.gov/online/ss-5.html.
You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. If you are an F-1 or M-1 student, you must also show your Form I-20. If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information.
If you do not have an SSN and are not eligible to get one, you must apply for an individual taxpayer identification number (ITIN). For details on how to do so, see Form W-7 and its instructions. If you already have an ITIN, enter it wherever your SSN is requested on your tax return. If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. taxmap/instr2/i1040c-005.htm#TXMP6149f09e
An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.
Generally, you are considered a resident alien if you meet either the green card test or the substantial presence test for 2009. You are considered a nonresident alien for the year if you do not meet either of these tests. For more information on resident and nonresident alien status, see Pub. 519.taxmap/instr2/i1040c-005.htm#
You are a resident alien for tax purposes if you are a lawful permanent resident of the United States at any time during 2009. You are a lawful permanent resident of the United States if you have been given the privilege, under U.S. immigration laws, of residing permanently in the United States as an immigrant. You generally have this status if the U.S. Citizenship and Immigration Services (USCIS) or the Immigration and Naturalization Service (INS) has issued you an alien registration card, also known as a taxmap/instr2/i1040c-005.htm#
You are considered a resident alien for tax purposes if you meet the substantial presence test for 2009. You meet this test if you were physically present in the United States for at least:
Generally, you are treated as present in the United States on any day that you are physically present in the country at any time during the day. However, you do not count the following days of presence in the United States for purposes of the substantial presence test. taxmap/instr2/i1040c-005.htm#TXMP35d4ee8d
If you qualify to exclude days of presence in the United States because you are an exempt individual (other than a foreign-government- related individual) or because of a medical condition or problem, file Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition, with your final income tax return.
Even though you would otherwise meet the substantial presence test, you are not treated as having met that test for 2009 if you: (a) were present in the United States for fewer than 183 days during 2009, (b) establish that during 2009 you had a tax home in a foreign country, and (c) establish that during 2009 you had a closer connection to one foreign country in which you had a tax home than to the United States unless you had a closer connection to two foreign countries. taxmap/instr2/i1040c-005.htm#TXMP32065999
If you meet this exception, file Form 8840, Closer Connection Exception Statement for Aliens, with your final income tax return.
Even though you would otherwise meet the substantial presence test, you are not treated as having met that test if you qualify as a resident of another country within the meaning of the tax treaty between the United States and that other country.taxmap/instr2/i1040c-005.htm#
Generally, if you are a resident alien and you leave the United States during the year with no intent to return, you have a dual-status tax year and are subject to dual-status restrictions in completing Form 1040-C. A dual-status tax year is one in which you have been both a resident alien and a nonresident alien. In figuring your income tax liability, different U.S. income tax rules apply to each status. See the Form 1040NR instructions for details. taxmap/instr2/i1040c-005.htm#TXMP3ac70fb3
Certain resident aliens who leave the United States during the year with no intent to return may be subject to tax under section 877A. These resident aliens compute their tax using the method prescribed under section 877A when completing Form 1040-C. See chapter 4 of Pub. 519 for more information.
If you are a nonresident alien, the tax on your income depends on whether the income is or is not effectively connected with a U.S. trade or business.
Income effectively connected with a U.S. trade or business (including wages earned by an employee) is taxed at the graduated rates that apply to U.S. citizens and resident aliens. Income you receive as a partner in a partnership or as a beneficiary of an estate or trust is considered effectively connected with a U.S. trade or business if the partnership, estate, or trust conducts a U.S. trade or business.
Income from U.S. sources that is not effectively connected with a U.S. trade or business is generally taxed at 30%. Your rate may be lower if the country of which you are a resident and the United States have a treaty setting lower rates.
For a list of the types of income not considered effectively connected with a U.S. trade or business, see the instructions for Schedule A on page 5 and Schedule B on page 6. If you are a nonresident alien in the United States to study or train, see Pub. 519.