How To Get the Certificate

To get a certificate of compliance, you must obtain a sailing or departure permit. To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS Taxpayer Assistance Center (TAC) office before you leave the United States.

Caution: Note that all TAC offices operate by appointment. You can call 844-545-5640 between the hours of 7 a.m. and 7 p.m. local time to make an appointment. For more information regarding your local TAC office, go to IRS.gov/TAC .

You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. See Paying Taxes and Obtaining Refunds, later.

If you have been working in the United States, it is advisable to get the permit from an IRS office in the area of your employment, but you can also obtain the permit from an IRS office in the area of your departure.

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, 2026, and April 15, 2026, you must also file Form 1040-NR, 1040, or 1040-SR for 2026 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 year and the 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. The certificate will apply only to the departure for which it is issued.

For additional information, go to IRS.gov/Individuals/ International-Taxpayers/Departing-Alien-Clearance- Sailing-Permit .

When To Get a Sailing or Departure Permit You should get your sailing or departure permit at least 2 weeks before you plan to leave. You cannot apply earlier than 30 days before your planned departure date. Do not wait until the last minute in case there are unexpected problems.

Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. Both forms have a “certificate of compliance” section. When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U.S. tax obligations have been satisfied according to available information. Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit.

Form 2063

This is a short form that asks for certain information but does not include a tax computation. The following departing aliens can get their sailing or departure permits by filing Form 2063.

• Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired.

• Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C.

Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure.

Form 1040-C

If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit.

If the tax is being paid, you must bring the

TIP payment in the form of certified funds (cashier’s

check, certified bank or postal money order, or cash). Check your local TAC office for payment options.

The IRS may permit you to furnish a bond

TIP guaranteeing payment instead of paying the

taxes for certain years. The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued.

Instructions for Form 1040-C (Rev. 1-2026) 3

If you are a lawful permanent resident alien (green