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File extension 11. File extension   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. File extension S. File extension Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. File extension This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File extension You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File extension These forms are discussed in this chapter. File extension To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . File extension If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. File extension Read Aliens Required To Obtain Sailing or Departure Permits . File extension Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. File extension Useful Items - You may want to see: Form (and Instructions) 1040-C U. File extension S. File extension Departing Alien Income Tax Return 2063 U. File extension S. File extension Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. File extension Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. File extension If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. File extension Category 1. File extension   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. File extension Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. File extension However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. File extension   The statement must be presented to an IRS office. File extension Category 2. File extension    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. File extension S. File extension tax under U. File extension S. File extension tax laws (described in chapter 10), and Who receive no other income from U. File extension S. File extension sources. File extension If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. File extension This is true even if your income is exempt from U. File extension S. File extension tax because of an income tax treaty, consular agreement, or international agreement. File extension Category 3. File extension   Alien students, industrial trainees, and exchange visitors, 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 who receive no income from U. File extension S. File extension sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. File extension S. File extension Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. File extension S. File extension trade or business. File extension (See Interest Income in chapter 3. File extension ) Category 4. File extension   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. File extension S. File extension sources while in the United States under those visas, other than: Income from employment authorized by the U. File extension S. File extension Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. File extension S. File extension trade or business. File extension (See Interest Income in chapter 3. File extension ) Category 5. File extension   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. File extension If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. File extension Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. File extension S. File extension possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. File extension S. File extension possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. File extension Category 6. File extension   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. File extension S. File extension tax. File extension Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. File extension To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. File extension See Forms To File , later. File extension You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. File extension See Paying Taxes and Obtaining Refunds , later. File extension Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. File extension Where to get a sailing or departure permit. File extension   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. File extension When to get a sailing or departure permit. File extension   You should get your sailing or departure permit at least 2 weeks before you plan to leave. File extension You cannot apply earlier than 30 days before your planned departure date. File extension Do not wait until the last minute in case there are unexpected problems. File extension Papers to submit. File extension   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. File extension Bring the following records with you if they apply. File extension Your passport and alien registration card or visa. File extension Copies of your U. File extension S. File extension income tax returns filed for the past 2 years. File extension If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. File extension Receipts for income taxes paid on these returns. File extension Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. File extension A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. File extension If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. File extension Proof of estimated tax payments for the past year and this year. File extension Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. File extension Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. File extension Copies of the application for, and approval of, the grant. File extension A statement of the amount paid, and your duties and obligations under the grant. File extension A list of any previous grants. File extension Documents indicating you qualify for any special tax treaty benefits claimed. File extension Document verifying your date of departure from the United States, such as an airline ticket. File extension Document verifying your U. File extension S. File extension taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). File extension Note. File extension   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. File extension This applies whether or not your spouse requires a permit. File extension Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. File extension Employees in the IRS office can assist in filing these forms. File extension Both forms have a “certificate of compliance” section. File extension When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. File extension S. File extension tax obligations have been satisfied according to available information. File extension Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. File extension Form 2063 This is a short form that asks for certain information but does not include a tax computation. File extension The following departing aliens can get their sailing or departure permits by filing Form 2063. File extension 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. File extension 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. File extension 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. File extension 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. File extension The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. File extension 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. File extension 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. File extension 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. File extension 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. File extension However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. File extension See Bond To Ensure Payment , discussed later. File extension The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. File extension Returning to the United States. File extension   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. File extension You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. File extension   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. File extension The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. File extension However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. File extension Joint return on Form 1040-C. File extension   Departing husbands and wives who are nonresident aliens cannot file joint returns. File extension However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. File extension Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. File extension You must also pay any taxes due for past years. File extension If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. File extension However, the IRS cannot provide a refund at the time of departure. File extension If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. File extension Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. File extension However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. File extension The bond must equal the tax due plus interest to the date of payment as figured by the IRS. File extension Information about the form of bond and security on it can be obtained from your IRS office. File extension Filing Annual U. File extension S. File extension Income Tax Returns Form 1040-C is not an annual U. File extension S. File extension income tax return. File extension If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. File extension Chapters 5 and 7 discuss filing an annual U. File extension S. File extension income tax return. File extension The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. File extension S. File extension income tax return. File extension Prev  Up  Next   Home   More Online Publications
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Understanding Your CP2000 Notice

The income and/or payment information we have on file doesn’t match the information you reported on your tax return. This could affect your tax return; it may cause an increase or decrease in your tax, or may not change it at all.


What you need to do

  • Read your notice carefully—it explains the information we received and how it affects your tax return.
  • Complete the notice response form whether or not you agree or disagree with the notice, the response form explains what actions to take. (Your specific notice may not have a response form. In that case, the notice will have instructions on what to do).
  • Contact the business or person reporting the information, if it is wrong. Ask them to correct it, and then provide the corrected information to us.

You may want to…


Answers to Common Questions

Why did I receive the notice?

We received information from a third party that doesn’t match the information you reported on your tax return.

Is the notice a bill?

No. It informs you about the information we’ve received and how it affects your tax.

What do I need to do?

Complete the notice response form. (Follow the notice instructions if your notice doesn’t have a response form.)

What do I do if the information is wrong or if I disagree?

The notice response form has instructions on what to do if the new information is wrong. You also may want to contact whoever reported the information and ask them to correct it.

The information is wrong because someone else is using my name and social security number. What can I do?

Call us and let us know. You also can use this link to go to our Identity theft information webpage to find out more about what you can do.

I reported the information but I reported it incorrectly. Can I call you to correct my return?

We can accept your information over the phone for incorrectly reported information as long as the mistake didn't increase or decrease your tax.

Do I need to amend my return?

If the information displayed in the CP2000 notice is correct, you don't need to amend your return unless you have additional income, credits or expenses to report. If you agree with our notice, follow the instructions to sign the response page and return it to us in the envelope provided.

If you have additional income, credits or expenses to report, you may want to complete and submit a Form 1040-X, Amended U.S. Individual Income Tax Return. You can receive help at an IRS Taxpayer Assistance Center.

I want to check a copy of my original return. I don’t have one. How can I get one?

You can get a transcript of your return on our ”Order a Transcript” webpage at irs.gov. You also can get one by completing and sending us a Form 4506-T, Request for Transcript of Tax Return.

I don’t want a transcript of my return. I want a copy. How can I get one?

Did an accountant or some other person prepare your return? You could ask them for a copy.

I can’t get a copy of my return from a tax preparer. How else can I get a copy of it?

You can get a copy of your return by completing and sending us a Form 4506, Request for Copy of Tax Return. We charge a fee for tax return requests.

How can I find an IRS Taxpayer Assistance Center?

We have centers located throughout the country. Our website has directions on how to find the center nearest to you.

Why did it take you so long to contact me about this matter?

Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.

The notice says my taxes will increase. Will I be charged interest on the money I owe?

Yes, interest accrues on your unpaid balance until you pay it in full.

What happens if I can’t pay the full amount I owe?

You can make a payment plan with us when you can’t pay the full amount you owe.

How can I make a payment plan?

Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them at this web page.


Tips for next year

You can avoid future problems by:

  • keeping accurate and full records
  • waiting until you get all of your income statements before filing your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all your income on your tax return
  • following the instructions on how to report income, expenses and deductions
  • filing an amended tax return for any information you receive after you’ve filed your return

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions you may qualify for. In many cases, you can file for free. Learn more about how to file electronically here.

Page Last Reviewed or Updated: 28-Feb-2014

The File Extension

File extension Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. File extension IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. File extension Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. File extension Valued at $50,000 or more, Art valued at $50,000 or more. File extension Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. File extension Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. File extension Coins, Coin collections. File extension Collections, Collections Books, Books. File extension Coins, Coin collections. File extension Stamps, Stamp collections. File extension Comments on publication, Comments and suggestions. File extension Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. File extension Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. File extension Terms of purchase or sale, Terms of the purchase or sale. File extension D Date of contribution, Date of contribution. File extension Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. File extension Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. File extension Household goods, Household Goods, Deduction over $500 for certain clothing or household items. File extension I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. File extension J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. File extension Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. File extension Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. File extension Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. File extension Statement of Value, Exception. File extension Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. File extension T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. File extension TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. File extension V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications