Forms To File If you must get a sailing or departure permit, you must file Form2063 or Form 1040-C. Employees in the IRS office can assist infiling these forms. Both forms have a "certificate of compliance"section. When the certificate of compliance is signed by an agent ofthe District Director, it certifies that your U.S. tax obligationshave been satisfied according to available information. Your Form1040-C copy of the signed certificate, or the one detached fromForm 2063, is your sailing or departure permit. Form 2063.This is a short form that asks for certain information but does notinclude a tax computation. The following departing aliens can gettheir sailing or departure permits by filing Form 2063. Aliens, whether resident or nonresident, who have had notaxable income for the tax year up to and including the date ofdeparture and for the preceding year, if the period for filing theincome tax return for that year has not expired. Resident aliens who have received taxable income during thetax year or preceding year and whose departure will not hinder thecollection of any tax. However, if the IRS has information indicatingthat the aliens are leaving to avoid paying their income tax, theymust file a Form 1040-C. Aliens in either of these categories who have not filed an incometax return or paid income tax for any tax year must file the returnand pay the income tax before they can be issued a sailing ordeparture permit on Form 2063. The sailing or departure permit detached from Form 2063 can be usedfor all departures during the current year. However, the IRS maycancel the sailing or departure permit for any later departure if theybelieve the collection of income tax is jeopardized by that laterdeparture. Form 1040-C.If you must get a sailing or departure permit and you do notqualify to file Form 2063, you must file Form 1040-C. Ordinarily, all income received or reasonably expected to bereceived during the tax year up to and including the date of departuremust 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 youfile all returns and pay all tax due for previous years, you willreceive a sailing or departure permit. However, the IRS may permit youto furnish a bond or an employer letter guaranteeing payment insteadof paying the taxes for certain years. See Bond or EmployerLetter To Ensure Payment, discussed later. The sailing ordeparture permit issued under the conditions in this paragraph is onlyfor the specific departure for which it is issued. If you submit an employer letter guaranteeing payment of tax withyour Form 1040-C, you do not need to fill out the form indetail. Just fill out the identifying information on the form, checkthe "Yes" box on line A, sign it, and attach the letter. The IRSoffice where you submit the form will then issue your sailing ordeparture permit. Returning to the United States.If you furnish the IRS with information showing, to thesatisfaction of the IRS, that you intend to return to the UnitedStates and that your departure does not jeopardize the collection ofincome tax, you can get a sailing or departure permit by filing Form1040-C without having to pay the tax shown on it. You must,however, file all income tax returns that have not yet been filed asrequired, and pay all income tax that is due on these returns. Your Form 1040-C must include all income received andreasonably expected to be received during the entire year ofdeparture. The sailing or departure permit issued with this Form1040-C can be used for all departures during the current year.However, the Service may cancel the sailing or departure permit forany later departure if the payment of income tax appears to be injeopardy. Joint return on Form 1040-C.Departing husbands and wives who are nonresident aliens cannot filejoint returns. However, if both spouses are resident aliens, they canfile a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file ajoint return at the normal close of their tax year, and The tax years of the spouses end at the same time.