Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do nothave to get a sailing or departure permit before leaving the UnitedStates. (1) Representatives of foreign governments withdiplomatic passports, whether accredited to the United States or othercountries, members of their households, and servants accompanyingthem. Servants who are leaving, but not with a person with a diplomaticpassport, must get a sailing or departure permit. However, they canget a sailing or departure permit on Form 2063 without examination oftheir income tax liability by presenting a letter from the chief oftheir diplomatic mission certifying that: Their name appears on the "White List" (a list ofemployees of diplomatic missions), and They do not owe to the United States any income tax, andwill not owe any tax up to and including the intended date ofdeparture. The statement must be presented to an IRS office. (2) Employees of international organizations and foreigngovernments (other than diplomatic representatives exempt undercategory (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. (3) Alien students, industrial trainees, and exchangevisitors, 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 whoreceive no income from U.S. sources while in the United States underthose visas other than: Allowances to cover expenses incident to study or trainingin the United States, such as expenses for travel, maintenance, andtuition, The value of any services or food and lodging connected withthis study or training, Income from employment authorized by the Immigration andNaturalization Service (INS), or Certain interest income that is not effectively connectedwith a U.S. trade or business. (See Interest in chapter 3.) (4) Alien students, including their spouses andchildren, who enter on an "M-1" or "M-2" visaonly and who receive no income from U.S. sources while in the UnitedStates on those visas, other than: Income from employment authorized by the Immigration andNaturalization Service (INS), or Certain interest income that is not effectively connectedwith a U.S. trade or business. (See Interest in chapter 3.) (5) Certain other aliens temporarily in the UnitedStates who have received no taxable income during the tax year up toand including the date of departure or during the preceding tax year.If the IRS has reason to believe that an alien has received incomesubject to tax and that the collection of income tax is jeopardized bydeparture, it may then require the alien to obtain a sailing ordeparture permit. Aliens covered by this paragraph are: Alien military trainees who enter the United States fortraining under the sponsorship of the Department of Defense and wholeave the United States on official military travel orders, Alien visitors for business on a "B-1" visa, oron both a "B-1" visa and a" B-2" visa, who donot remain in the United States or a U.S. possession for more than 90days during the tax year, Alien visitors for pleasure on a "B-2" visa, Aliens in transit through the United States or any of itspossessions on a "C-1" visa, or under a contract, such as abond agreement, between a transportation line and the AttorneyGeneral, and Aliens who enter the United States on a border-crossingidentification card; or for whom passports, visas, and border-crossingidentification cards are not required, if they are visitors forpleasure, or visitors for business who do not remain in the UnitedStates or a U.S. possession for more than 90 days during the tax year;or if they are in transit through the United States or any of itspossessions. (6) Alien residents of Canada or Mexico who frequentlycommute between that country and the United States for employment, andwhose wages are subject to the withholding of U.S. tax. If you are in one of these categories and do not have to get asailing or departure permit, you must be able to support your claimfor exemption with proper identification or give the authority for theexemption. Exceptions.If you are an alien in category (1) or (2),above, who filed the waiver under section 247(b) of the Immigrationand Nationality Act, you must get a sailing or departure permit. Thisis true even though you filed the waiver and your income is exemptfrom U.S. tax because of an income tax treaty, consular agreement, orinternational agreement.