IRS Form 2063 Guide: Departing Alien Sailing Permit Rules

Introduction – What is Form 2063?

Form 2063, officially titled U.S. Departing Alien Income Tax Statement, is an official federal tax document issued by the Internal Revenue Service (IRS). It is used by noncitizens (resident and nonresident aliens) who plan to leave the United States to certify that they have met all U.S. income tax obligations.

The IRS governs Form 2063 under Internal Revenue Code Section 6851(d). Completing this form allows qualifying foreign nationals to obtain an official IRS Certificate of Compliance, commonly known as a sailing permit or departure permit, which confirms their tax compliance prior to departing the country.

Purpose of the Form

Under federal tax law, noncitizens physically leaving the United States are generally required to demonstrate that they do not owe outstanding income taxes before departing U.S. jurisdiction.

Form 2063 serves as a streamlined alternative to the longer Form 1040-C (U.S. Departing Alien Income Tax Return):

• It provides a simplified process for departing aliens who have no taxable U.S. income or whose departure does not jeopardize U.S. tax collection.
• It certifies to the IRS that all prior-year tax returns have been properly filed and paid in full.
• It grants the official IRS “sailing permit” required for smooth travel clearance without requiring a full tax return calculation at the time of departure.

Who Needs to File This Form

Form 2063 is specifically designed for qualifying foreign nationals leaving the United States. You should file Form 2063 if you are:

• A departing nonresident alien who earned no taxable income from United States sources during the current tax year up to your departure date.
• A departing resident alien (such as a green card holder or substantial presence resident) who intends to return to the United States and whose tax liabilities are completely current, provided the IRS determines your departure will not jeopardize tax collection.

Who Is Exempt / Not Required to File

Many foreign visitors and visa holders are exempt from obtaining a sailing permit or filing Form 2063. You are exempt if you fall into one of these categories:

• Diplomats and Foreign Officials: Representatives of foreign governments holding diplomatic passports, along with members of their immediate households.
• Students and Exchange Visitors: Students, industrial trainees, and exchange scholars on F-1, F-2, H-3, H-4, J-1, J-2, M-1, M-2, or Q visas who received no U.S.-source income other than authorized stipends or employment.
• Tourists and Temporary Visitors: Visitors entering on B-2 (tourist) visas, or B-1 (business) visitors who stay in the U.S. for less than 90 days during the tax year.
• Daily Border Commuters: Residents of Canada or Mexico who routinely commute to the U.S. for work and whose wages are subject to U.S. tax withholding.

When to File

Form 2063 cannot be filed months in advance or at the last minute at the airport. You must adhere to a specific IRS filing window before your travel date:

• Filing Window: Apply for your certificate of compliance at least 14 days (2 weeks) before your scheduled departure date, but no earlier than 30 days prior to departure.
• Frequency: Submitted on an event-driven basis whenever you plan to depart the United States (unless you hold a resident alien certificate that remains valid for subsequent returns).

Where and How to File

Form 2063 **cannot be e-filed or mailed** to an IRS service center. It requires an in-person interview with an IRS official.

You must bring the completed Form 2063 and supporting financial records to a local IRS Taxpayer Assistance Center in person. Locate the nearest local office as per instructions on the IRS website. An IRS agent will review your travel and tax documents, conduct a brief interview, and sign the Certificate of Compliance directly on the form.

Step-by-Step Instructions to Fill the Form

Form 2063 is a concise, one-page statement that collects basic personal identification and tax compliance details.

Form 2063 Section Breakdown

Form Section	Section Title	Required Information & Instructions
Header	Personal Identification	Enter your full legal name, Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), U.S. street address, and foreign mailing address.
Travel Details	Immigration & Passport Info	Provide your passport number, issuing country, visa classification, port of departure, departure date, and country of destination.
Income Declarations	Taxable Status Statements	Answer questions certifying whether you had taxable U.S. income during the current year or preceding tax years. Resident aliens state their intent to return to the U.S.
Tax Compliance	Prior Returns Certification	Certify that all required U.S. federal income tax returns for prior years have been filed and all taxes owed have been paid in full.
Bottom Section	IRS Certificate of Compliance	Left blank by the taxpayer. The IRS field officer signs and dates this section to grant your official sailing permit.

Required Documents/Information Needed Before Filling

When attending your in-person IRS departure interview, you must bring the following supporting documentation:

• Valid passport and alien registration card (green card) or U.S. visa.
• Departure travel ticket or itinerary showing your confirmed departure date.
• Copies of your U.S. federal income tax returns (Form 1040 or Form 1040-NR) filed for the past two years, along with receipts proving tax payment.
• Current-year wage and withholding statements (such as W-2 forms, 1099 forms, or recent pay stubs) showing income earned from January 1 to your departure date.
• Documentation supporting any claimed tax deductions, business expenses, or dependents.

Common Mistakes to Avoid

Errors when requesting a sailing permit can cause travel delays or require you to file the longer Form 1040-C instead. Avoid these common mistakes:

• Waiting Until the Departure Date: Attempting to obtain a sailing permit at the airport on your departure date. IRS offices at airports no longer process departure clearance.
• Applying Too Early: Attempting to file Form 2063 more than 30 days before your scheduled departure date.
• Missing Prior Tax Records: Arriving at the IRS office without copies of filed tax returns or proof of tax payments for the previous two years.
• Using Form 2063 with Unpaid Taxes: Attempting to use Form 2063 when you have current-year taxable income or unpaid tax debts. If you owe tax, you must file Form 1040-C and pay the tax due.

Penalties for Non-Filing or Errors

Under IRC Section 6851(d), departing the United States without a required certificate of compliance is a violation of federal tax law.

While routine border inspections rarely request sailing permits today, failing to obtain clearance can complicate future U.S. visa applications, green card renewals, or re-entry into the United States. Furthermore, making false statements on Form 2063 under penalties of perjury can lead to civil fines and criminal prosecution.

Related Forms or Schedules

Form 2063 is part of the IRS international and departing alien tax framework. Related forms include:

• Form 1040-C (U.S. Departing Alien Income Tax Return — used if taxable income is earned before departure)
• Form 1040-NR (U.S. Nonresident Alien Income Tax Return)
• Form 1040 / 1040-SR (U.S. Individual Income Tax Return)
• Form 8843 (Statement for Exempt Individuals and Individuals With a Medical Condition)

Frequently Asked Questions

What is a “sailing permit”?

A sailing permit (officially called a Certificate of Compliance) is an IRS document certifying that a departing noncitizen has satisfied all U.S. income tax obligations. It is issued upon approving Form 2063 or Form 1040-C.

What is the difference between Form 2063 and Form 1040-C?

Form 2063 is a short statement used by resident aliens who plan to return and have current tax filings, or nonresidents with no U.S. taxable income. Form 1040-C is a full tax return used by departing aliens who earned taxable U.S. income during the year of departure.

Can I file Form 2063 online or by mail?

No. Form 2063 must be presented in person at a local IRS Taxpayer Assistance Center so an IRS official can review your documents and sign your departure certificate.

Do Green Card holders need a sailing permit?

Yes. Lawful permanent residents (green card holders) are technically required to obtain a sailing permit before departing the U.S., using Form 2063 if their tax filings are fully up to date and they plan to maintain U.S. residence.

Does filing Form 2063 replace my annual tax return?

No. Obtaining a sailing permit on Form 2063 does not relieve you of your obligation to file your regular annual U.S. income tax return (Form 1040 or Form 1040-NR) for the year of departure.

How far in advance should I visit the IRS office?

You should visit the IRS office between 14 and 30 days before your departure date. Make an appointment at your local IRS Taxpayer Assistance Center well in advance.

Conclusion – Key Takeaways

Form 2063 enables eligible departing foreign nationals to secure official IRS tax clearance before leaving the U.S. Key takeaways include:

• Used by resident aliens returning to the U.S. or nonresidents with no U.S. taxable income.
• Provides the official IRS “sailing permit” (Certificate of Compliance).
• Must be submitted in person at an IRS Taxpayer Assistance Center 14 to 30 days before departure.
• Requires bringing passports, tickets, prior tax returns, and current wage statements.
• Does not replace the requirement to file a regular annual U.S. tax return.