Aliens Required To Obtain Sailing or Departure Permits You generally must pay all U.S. income tax due on your incomesubject to U.S. tax during the tax year up to the date you leave whenyou file for your sailing or departure permit. Any taxes due for pastyears will also have to be paid. However, in some situations, if youcan demonstrate to the Internal Revenue Service that your departuredoes not endanger the collection of tax, you can receive a sailing ordeparture permit without paying tax at that time. If you try to leave the United States without a sailing ordeparture permit, and cannot show that you qualify to leave withoutit, you may be subject to an income tax examination by an IRS employeeat the point of departure. You must then complete the necessary incometax returns and statements and, ordinarily, pay any taxes due.