Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. These forms are discussed in this chapter.

To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits. If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. Read Aliens Required To Obtain Sailing or Departure Permits.

See chapter 12 for information about getting these forms.

If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States.

If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption.

Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that:

• Their name appears on the "White List" (a list of employees of diplomatic missions), and
• They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure.

The statement must be presented to an IRS office.

Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households:

• Whose compensation for official services is exempt from U.S. tax under U.S. tax laws (described in chapter 10), and
• Who receive no other income from U.S. sources.

Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an "F-1," "F-2," "H-3," "H-4," "J-1," "J-2," or "Q" visa only and who receive no income from U.S. sources while in the United States under those visas other than:

• Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition,
• The value of any services or food and lodging connected with this study or training,
• Income from employment authorized by the U.S. Citizenship and Immigration Services (USCIS), or
• Interest income on deposits that is not effectively connected with a U.S. trade or business. (See Interest Income in chapter 3.)

Alien students, including their spouses and children, who enter on an "M-1" or "M-2" visa only and who receive no income from U.S. sources while in the United States under those visas, other than:

• Income from employment authorized by the U.S. Citizenship and Immigration Services (USCIS) or
• Interest income on deposits that is not effectively connected with a U.S. trade or business. (See Interest Income in chapter 3.)

Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. Aliens in this category are:

1. Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders,
2. Alien visitors for business on a "B-1" visa, or on both a "B-1" visa and a "B-2" visa, who do not remain in the United States or a U.S. possession for more than 90 days during the tax year,
3. Alien visitors for pleasure on a "B-2" visa,
4. Aliens in transit through the United States or any of its possessions on a "C-1" visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and
5. Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-cross- ing identification cards are not required, if they are:
   1. Visitors for pleasure,
   2. Visitors for business who do not remain in the United States or a U.S. possession for more than 90 days during the tax year, or
   3. In transit through the United States or any of its possessions.

Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U.S. tax.