If you are leaving the USA, prove that you have paid taxes.

In the US Tax Administration (IRS) stated on changes to the rules for leaving the United States to foreigners of certain categories.

Before leaving the United States, some categories of US foreigners and non-resident foreigners (with some exceptions) must prove that they have complied with all federal tax requirements. To do this, you must obtain a tax clearance document from the U.S. Tax Administration, commonly referred to as a “Permission to Departure” (Departure permit) or “Free Floating Permit” (Sailing Permit).

Exemption from tax clearing requirement

Exist 6 Person Categorieswho do not need to enlist a "permit to travel" or "permit for free swimming":

• Category 1. Representatives of a foreign government with a diplomatic passport, members of their families, and servants accompanying them.
• Category 2. Employees of international organizations and foreign governments (not belonging to the 1 category) and their family members.
• Category 3. Foreign students, industrial interns and exchange visitors, including their spouse (s) and children who entered the United States on F-1, F-2, H-3, H-4, " J-1 ”,“ J-2 ”or“ Q ”and who did not receive income from US sources during their stay in the United States on these visas, in addition to the exceptions provided by the US Tax Guide for Foreigners 519 (Publication 519, US Tax Guide for Aliens).
• Category 4. Foreign students, including their spouse (s) and children who entered the United States on M-1 or M-2 visas and who did not receive income from US sources during their stay in the United States on these visas, besides the exceptions provided by the 519 “US Tax Handbook for Foreigners” (US Tax Guide for Aliens).
• Category 5. Foreigners belonging to certain categories of other types, temporarily residing in the USA and not receiving taxable income during the current tax year up to the departure date inclusively and during the previous tax year.
• Category 6. Foreign residents of Canada or Mexico, who by type of work regularly ply between this country and the United States and whose wages are subject to US taxation.

For more information about these categories, see the document "Tax clearance for traveling foreigners" (Departing alien clearance).

When, if you do not belong to any of the above categories, you must obtain permission to travel or free swimming. To obtain such permission, file Form 2063 "Statement on Income Taxes of a Foreigner Leaving the United States" (Form 2063 (PDF) US Departing Alien Income Tax Statement) or Form 1040-С "Income Tax Return for an Alien Leaving the USA" (Form 1040-C (PDF) US Departing Alien Income Tax Return) to the local branch of the United States Revenue Service prior to departure from the United States.

Form 2063

This is a short form that is filled with certain information that does not include tax calculation. The following categories of foreigners departing from the United States can obtain permission to travel or to swim freely by submitting Form 2063:

• Foreigners, both with a permanent residence permit and without it, did not have taxable income in the current tax year up to the departure date inclusively in the previous tax year, if the tax return period for that year has not yet expired.
• Foreigners who received taxable income in the current or previous tax year, whose departure will not prevent the collection of any tax.

However, in the event that the US Tax Administration has information indicating that these foreigners leave in order to avoid paying their income tax, they must submit the 1040-C Form.

Foreigners who belong to one of these 2 categories and have not filed a tax return or have not paid income tax for any tax year must file a tax return and pay income tax before they are allowed to travel or freely navigate on Form 2063 .

Form 1040-С

In case you need permission to travel or to sail freely, but you are not entitled to submit the 2063 Form, you must submit the 1040-C Form.

Usually, you must declare on the 1040-C Form all income received or at all reasonable rates must be received during the tax year up to and including the departure date and pay the appropriate tax. After you have paid the full amount of tax due from you in accordance with Form 1040-С, filed all the required declarations and repaid your tax debt for previous years, you will receive permission to travel or to sail freely. However, the Internal Revenue Service may allow you to submit a debt guarantee, instead of paying taxes for certain years.

Photo: depositphotos.com

When and how to apply for permission to travel or to swim

You must obtain permission to travel or free swimming before leaving the United States. You must apply for permission to leave or to sail freely no earlier than 30 days, but no later than 2 weeks before the planned departure date. For permission to leave, contact the nearest Tax Assistance Center (Taxpayer Assistance Center — US Department of Revenue(no pre-appointment) or call: 800-829-1040. If you are the spouse of a foreigner (s) traveling abroad with you, you should both contact the US Department of Internal Revenue.

You should have with you all the following types of reporting and information for you for the current year:

1. Valid passport and alien registration card or visa.
2. Copies of US income tax returns filed for the last 2 of the year, and any tax liabilities payables. If you have been in the United States for less than 2 years, bring income tax returns you filed during this period.
3. Income tax receipts paid on these tax returns.
4. Reporting documents in support of the claimed deductions for expenses related to business activities and dependent dependencies declared in tax returns.
5. A certificate from each employer stating the amount of wages issued and taxes withheld for the period from 1 in January of the current year to the date of departure (you can use the latest payroll sheet if it contains this information) if you were an employee.
6. In the event that you were a sole proprietor, you must present an income statement right up to the date of departure. Documents confirming any payments on account of the estimated tax for the past and present years.
7. Documents confirming the existence of any profits or losses from the sale of personal and (or) real estate, including fixed assets and goods.
8. Documents related to scholarships or grants.
9. Documents confirming your right to receive any declared preferential tax treatment.
10. A document confirming the date of your departure from the United States, for example, a flight ticket.
11. A document certifying your U.S. tax identification number, in particular, a social security card or a United States Revenue Service CP-565 notice indicating your individual tax identification number (ITIN).

Note. If you are married and live in a state where the spouses are provided for co-ownership of jointly acquired property, also bring the above documents to your spouse, regardless of whether permission is required for him or her.

In the event that you submit all these types of documentation and pay all taxes due to you, you must immediately issue a permit for departure or free navigation. For additional rules and additional information, see the 519 “US Tax Handbook for Foreigners” (Publication 519, US Tax Guide for Aliens).

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