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Https www freefilefillableforms com 11. Https www freefilefillableforms com   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. Https www freefilefillableforms com S. Https www freefilefillableforms com 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. Https www freefilefillableforms com This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Https www freefilefillableforms com You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Https www freefilefillableforms com These forms are discussed in this chapter. Https www freefilefillableforms com To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . Https www freefilefillableforms com If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. Https www freefilefillableforms com Read Aliens Required To Obtain Sailing or Departure Permits . Https www freefilefillableforms com Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. Https www freefilefillableforms com Useful Items - You may want to see: Form (and Instructions) 1040-C U. Https www freefilefillableforms com S. Https www freefilefillableforms com Departing Alien Income Tax Return 2063 U. Https www freefilefillableforms com S. Https www freefilefillableforms com Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. Https www freefilefillableforms com 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. Https www freefilefillableforms com 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. Https www freefilefillableforms com Category 1. Https www freefilefillableforms com   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. Https www freefilefillableforms com Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. Https www freefilefillableforms com 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. Https www freefilefillableforms com   The statement must be presented to an IRS office. Https www freefilefillableforms com Category 2. Https www freefilefillableforms com    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. Https www freefilefillableforms com S. Https www freefilefillableforms com tax under U. Https www freefilefillableforms com S. Https www freefilefillableforms com tax laws (described in chapter 10), and Who receive no other income from U. Https www freefilefillableforms com S. Https www freefilefillableforms com sources. Https www freefilefillableforms com 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. Https www freefilefillableforms com This is true even if your income is exempt from U. Https www freefilefillableforms com S. Https www freefilefillableforms com tax because of an income tax treaty, consular agreement, or international agreement. Https www freefilefillableforms com Category 3. Https www freefilefillableforms com   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. Https www freefilefillableforms com S. Https www freefilefillableforms com 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. Https www freefilefillableforms com S. Https www freefilefillableforms com Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. Https www freefilefillableforms com S. Https www freefilefillableforms com trade or business. Https www freefilefillableforms com (See Interest Income in chapter 3. Https www freefilefillableforms com ) Category 4. Https www freefilefillableforms com   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. Https www freefilefillableforms com S. Https www freefilefillableforms com sources while in the United States under those visas, other than: Income from employment authorized by the U. Https www freefilefillableforms com S. Https www freefilefillableforms com Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. Https www freefilefillableforms com S. Https www freefilefillableforms com trade or business. Https www freefilefillableforms com (See Interest Income in chapter 3. Https www freefilefillableforms com ) Category 5. Https www freefilefillableforms com   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. Https www freefilefillableforms com 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. Https www freefilefillableforms com 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. Https www freefilefillableforms com S. Https www freefilefillableforms com 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. Https www freefilefillableforms com S. Https www freefilefillableforms com possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. Https www freefilefillableforms com Category 6. Https www freefilefillableforms com   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. Https www freefilefillableforms com S. Https www freefilefillableforms com tax. Https www freefilefillableforms com 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. Https www freefilefillableforms com To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. Https www freefilefillableforms com See Forms To File , later. Https www freefilefillableforms com You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. Https www freefilefillableforms com See Paying Taxes and Obtaining Refunds , later. Https www freefilefillableforms com Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. Https www freefilefillableforms com Where to get a sailing or departure permit. Https www freefilefillableforms com   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. Https www freefilefillableforms com When to get a sailing or departure permit. Https www freefilefillableforms com   You should get your sailing or departure permit at least 2 weeks before you plan to leave. Https www freefilefillableforms com You cannot apply earlier than 30 days before your planned departure date. Https www freefilefillableforms com Do not wait until the last minute in case there are unexpected problems. Https www freefilefillableforms com Papers to submit. Https www freefilefillableforms com   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. Https www freefilefillableforms com Bring the following records with you if they apply. Https www freefilefillableforms com Your passport and alien registration card or visa. Https www freefilefillableforms com Copies of your U. Https www freefilefillableforms com S. Https www freefilefillableforms com income tax returns filed for the past 2 years. Https www freefilefillableforms com If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. Https www freefilefillableforms com Receipts for income taxes paid on these returns. Https www freefilefillableforms com Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. Https www freefilefillableforms com 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. Https www freefilefillableforms com If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. Https www freefilefillableforms com Proof of estimated tax payments for the past year and this year. Https www freefilefillableforms com Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. Https www freefilefillableforms com Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. Https www freefilefillableforms com Copies of the application for, and approval of, the grant. Https www freefilefillableforms com A statement of the amount paid, and your duties and obligations under the grant. Https www freefilefillableforms com A list of any previous grants. Https www freefilefillableforms com Documents indicating you qualify for any special tax treaty benefits claimed. Https www freefilefillableforms com Document verifying your date of departure from the United States, such as an airline ticket. Https www freefilefillableforms com Document verifying your U. Https www freefilefillableforms com S. Https www freefilefillableforms com taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). Https www freefilefillableforms com Note. Https www freefilefillableforms com   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. Https www freefilefillableforms com This applies whether or not your spouse requires a permit. Https www freefilefillableforms com Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. Https www freefilefillableforms com Employees in the IRS office can assist in filing these forms. Https www freefilefillableforms com Both forms have a “certificate of compliance” section. Https www freefilefillableforms com When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. Https www freefilefillableforms com S. Https www freefilefillableforms com tax obligations have been satisfied according to available information. Https www freefilefillableforms com Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. Https www freefilefillableforms com Form 2063 This is a short form that asks for certain information but does not include a tax computation. Https www freefilefillableforms com The following departing aliens can get their sailing or departure permits by filing Form 2063. Https www freefilefillableforms com 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. Https www freefilefillableforms com 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. Https www freefilefillableforms com 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. Https www freefilefillableforms com 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. Https www freefilefillableforms com The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. Https www freefilefillableforms com 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. Https www freefilefillableforms com 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. Https www freefilefillableforms com 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. Https www freefilefillableforms com 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. Https www freefilefillableforms com However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. Https www freefilefillableforms com See Bond To Ensure Payment , discussed later. Https www freefilefillableforms com The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. Https www freefilefillableforms com Returning to the United States. Https www freefilefillableforms com   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. Https www freefilefillableforms com 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. Https www freefilefillableforms com   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. Https www freefilefillableforms com The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. Https www freefilefillableforms com 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. Https www freefilefillableforms com Joint return on Form 1040-C. Https www freefilefillableforms com   Departing husbands and wives who are nonresident aliens cannot file joint returns. Https www freefilefillableforms com 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. Https www freefilefillableforms com 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. Https www freefilefillableforms com You must also pay any taxes due for past years. Https www freefilefillableforms com 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. Https www freefilefillableforms com However, the IRS cannot provide a refund at the time of departure. Https www freefilefillableforms com If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. Https www freefilefillableforms com Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. Https www freefilefillableforms com 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. Https www freefilefillableforms com The bond must equal the tax due plus interest to the date of payment as figured by the IRS. Https www freefilefillableforms com Information about the form of bond and security on it can be obtained from your IRS office. Https www freefilefillableforms com Filing Annual U. Https www freefilefillableforms com S. Https www freefilefillableforms com Income Tax Returns Form 1040-C is not an annual U. Https www freefilefillableforms com S. Https www freefilefillableforms com income tax return. Https www freefilefillableforms com If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. Https www freefilefillableforms com Chapters 5 and 7 discuss filing an annual U. Https www freefilefillableforms com S. Https www freefilefillableforms com income tax return. Https www freefilefillableforms com 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. Https www freefilefillableforms com S. Https www freefilefillableforms com income tax return. Https www freefilefillableforms com Prev  Up  Next   Home   More Online Publications
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Https www freefilefillableforms com Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Https www freefilefillableforms com Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Https www freefilefillableforms com However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Https www freefilefillableforms com The new provisions are in the Supplement to Publication 463, which is reprinted below. Https www freefilefillableforms com Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Https www freefilefillableforms com After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Https www freefilefillableforms com Certain provisions of this new law may reduce your taxes for 2001. Https www freefilefillableforms com The new law contains the following provisions. Https www freefilefillableforms com A new depreciation deduction, the special depreciation allowance. Https www freefilefillableforms com An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Https www freefilefillableforms com If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Https www freefilefillableforms com See Amended Return, later. Https www freefilefillableforms com Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Https www freefilefillableforms com However, there is a limit on the depreciation deduction you can take for your car each year. Https www freefilefillableforms com See Depreciation Limit later. Https www freefilefillableforms com Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Https www freefilefillableforms com This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Https www freefilefillableforms com You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Https www freefilefillableforms com See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Https www freefilefillableforms com You can claim the special depreciation allowance only for the year the qualified property is placed in service. Https www freefilefillableforms com Qualified property. Https www freefilefillableforms com   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Https www freefilefillableforms com You bought it new. Https www freefilefillableforms com You bought it after September 10, 2001. Https www freefilefillableforms com (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Https www freefilefillableforms com ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Https www freefilefillableforms com Example. Https www freefilefillableforms com Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Https www freefilefillableforms com Bob's car is qualified property. Https www freefilefillableforms com Bob chooses not to take a section 179 deduction for the car. Https www freefilefillableforms com He does claim the new special depreciation allowance. Https www freefilefillableforms com Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Https www freefilefillableforms com 75). Https www freefilefillableforms com He then figures the special depreciation allowance of $4,500 ($15,000 × . Https www freefilefillableforms com 30). Https www freefilefillableforms com The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Https www freefilefillableforms com 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Https www freefilefillableforms com However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Https www freefilefillableforms com 75), as discussed next. Https www freefilefillableforms com Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Https www freefilefillableforms com The limit is increased to $23,080 if the car is an electric car. Https www freefilefillableforms com The section 179 deduction is treated as depreciation for purposes of this limit. Https www freefilefillableforms com If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Https www freefilefillableforms com For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Https www freefilefillableforms com Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Https www freefilefillableforms com S. Https www freefilefillableforms com Individual Income Tax Return, by April 15, 2003. Https www freefilefillableforms com At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Https www freefilefillableforms com ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Https www freefilefillableforms com If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Https www freefilefillableforms com Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Https www freefilefillableforms com For details, see Revenue Procedure 2002–33. Https www freefilefillableforms com (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Https www freefilefillableforms com ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Https www freefilefillableforms com Example. Https www freefilefillableforms com The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Https www freefilefillableforms com 75 x . Https www freefilefillableforms com 20) depreciation deduction for his new car using MACRS. Https www freefilefillableforms com Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Https www freefilefillableforms com Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Https www freefilefillableforms com Bob's new filled-in Form 2106 is shown later. Https www freefilefillableforms com Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Https www freefilefillableforms com As a general rule, you must make this election by the due date (including extensions) of your return. Https www freefilefillableforms com You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Https www freefilefillableforms com To get this extension, you must have filed your original return by the due date (including extensions). Https www freefilefillableforms com At the top of the statement, print “Filed pursuant to section 301. Https www freefilefillableforms com 9100–2. Https www freefilefillableforms com ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Https www freefilefillableforms com Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Https www freefilefillableforms com Deemed election for return filed before June 1, 2002. Https www freefilefillableforms com   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Https www freefilefillableforms com You filed your 2001 return before June 1, 2002. Https www freefilefillableforms com You claimed depreciation on your return but did not claim the special depreciation allowance. Https www freefilefillableforms com You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Https www freefilefillableforms com Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications