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Telefile

Telefile Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Telefile Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Telefile Aged, home for, Home for the aged. Telefile Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Telefile Alumni association, Alumni association. Telefile Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Telefile Conformed copy, Conformed copy. Telefile Description of activities, Description of activities. Telefile Employer identification number, Required Inclusions Financial data, Financial data. Telefile Organizing documents, Organizing documents. Telefile Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Telefile , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Telefile Attribution, special rules, Special rules of attribution. Telefile B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Telefile Bureau defined, Bureau defined. Telefile Burial benefit insurance, Burial and funeral benefit insurance organization. Telefile Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Telefile C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Telefile Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Telefile Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Telefile Integrated auxiliaries, Integrated auxiliaries. Telefile Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Telefile CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Telefile Comments, Comments and suggestions. Telefile Community association, Other organizations. Telefile Community nursing bureau, Community nursing bureau. Telefile Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Telefile Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Telefile Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Telefile Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Telefile E Educational organizations, Educational Organizations, Educational organizations. Telefile Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Telefile Estimated tax, Estimated tax. Telefile Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Telefile Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Telefile Family members, Family members. Telefile Substantial influence, Persons not considered to have substantial influence. Telefile Disregarded benefits, Disregarded benefits. Telefile Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Telefile , Exception. Telefile Excise tax, Excise tax on excess benefit transactions. Telefile Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Telefile Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Telefile Excise tax Black lung benefit trust, Excise taxes. Telefile Lobbying expenditures, Tax on excess expenditures to influence legislation. Telefile , Tax on disqualifying lobbying expenditures. Telefile Political expenditures, Excise taxes on political expenditures. Telefile Private foundations, Excise taxes on private foundations. Telefile , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Telefile Extensions of time, Extensions of time for filing. Telefile F Facts and circumstances test, Facts and circumstances test. Telefile Fair market value, estimate of, Good faith estimate of fair market value (FMV). Telefile Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Telefile , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Telefile , Information required for subordinate organizations. Telefile , Annual Information Return, Form 1023. Telefile , Organizations Not Required To File Form 1023, Private Schools, When to file application. Telefile , Lobbying Expenditures, Volunteer fire companies. Telefile 1024, Forms Required, Application made under wrong paragraph of section 501(c). Telefile , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Telefile , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Telefile 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Telefile 2848, Power of attorney. Telefile , Representation. Telefile 4720, Tax on excess expenditures to influence legislation. Telefile 5578, Certification. Telefile 5768, Making the election. Telefile 6069, Tax treatment of donations. Telefile 8274, FICA tax exemption election. Telefile 8282, Dispositions of donated property. Telefile 8283, Form 8283. Telefile 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Telefile 8821, Representation. Telefile 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Telefile 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Telefile 990-PF, Form 990-PF, Excise taxes on private foundations. Telefile , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Telefile W–2, Revoking the election. Telefile Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Telefile , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Telefile Funeral benefit insurance, Burial and funeral benefit insurance organization. Telefile G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Telefile Good faith determinations, What's New, New organization. Telefile Governmental unit, Governmental units. Telefile Grant Distinguished from gross receipts, Grants. Telefile Exclusion for unusual grant, Unusual grants. Telefile , Unusual grants. Telefile From public charity, Grants from public charities. Telefile , Grants from public charities. Telefile Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Telefile Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Telefile Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Telefile Homeowners' association, Homeowners' associations. Telefile Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Telefile , Hospitals and medical research organizations. Telefile I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Telefile Instrumentalities, Instrumentalities. Telefile Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Telefile , Labor Organizations Law, public interest, Public-interest law firms. Telefile Legislative activity, Lobbying Expenditures, Legislative activity. Telefile Listed transaction, Prohibited tax shelter transaction. Telefile Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Telefile Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Telefile M Medical research organization, Medical research organization. Telefile Medicare and Medicaid payments, Medicare and Medicaid payments. Telefile Membership fee, Membership fees. Telefile , Membership fees distinguished from gross receipts. Telefile Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Telefile O One-third support test, One-third support test. Telefile Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Telefile Distribution, Distribution. Telefile Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Telefile Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Telefile , Penalties. Telefile , Penalty. Telefile Failure to file, Penalties for failure to file. Telefile Perpetual care organization, Perpetual care organization. Telefile Political activity, Dues Used for Lobbying or Political Activities, Political activity. Telefile , Political activity. Telefile Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Telefile Preferred stock, Common and preferred stock. Telefile Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Telefile Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Telefile Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Telefile Prohibited reportable transactions, Prohibited tax shelter transaction. Telefile Subsequently listed transaction, Subsequently listed transaction. Telefile Tax-exempt entities, Tax-exempt entities. Telefile Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Telefile Grant from, Grants from public charities. Telefile Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Telefile , One-third support test. Telefile Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Telefile Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Telefile , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Telefile Ten-percent-of-support, Ten-percent-of-support requirement. Telefile R Racial composition, How to determine racial composition. Telefile Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Telefile Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Telefile Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Telefile Scholarships, Scholarships. Telefile School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Telefile Social clubs, Organizations subject to requirements. Telefile , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Telefile , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Telefile Sports organization, amateur, Qualified amateur sports organization. Telefile State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Telefile Suggestions, Comments and suggestions. Telefile Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Telefile , Support from a governmental unit. Telefile , Support from the general public. Telefile Support test, One-third support test. Telefile Facts and circumstances, Facts and circumstances test. Telefile One-third, One-third support test. Telefile Public charity, One-third support test. Telefile Supporting organization, Supporting organization transactions occurring after July 25, 2006. Telefile T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. Telefile , Unusual grants. Telefile User fee, Power of attorney. Telefile , User fee. Telefile V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Telefile W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Telefile Withholding information from public, Requests for withholding of information from the public. Telefile Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Telefile Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications
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Letter 3217C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter is telling you we have accepted your oral or written request to pay what you owe IRS in installments. It provides you with a specific dollar amount to pay each month and when your payment is due. It also provides the address that your payments should be mailed to. Included is the dollar amount for the fee we charge to establish an agreement. The amount varies depending on the type of agreement that is established. The letter also provides instructions on how to apply for the Low Income Fee Reduction (if you qualify).

What do I have to do?

The letter contains your payment due date. You should mail your payment to us 5 days prior to the due date. It tells you what items you need to put on your check so it can be correctly identified and applied to your account.

How much time do I have?

The letter is usually mailed 4 to 6 weeks before your first payment is due.

What happens if I don't take any action?

If you fail to make your payments the IRS can begin enforcement action by placing a levy on your bank account or wages or file a lien on personal property.

Who should I contact?

If you are unable to make your monthly payment, you should contact IRS as soon as possible. Expeditious contact prior to your payment due date may temporarily stop enforcement actions. The person who answers the phone will assist you.

Page Last Reviewed or Updated: 03-Feb-2014

The Telefile

Telefile 11. Telefile   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. Telefile S. Telefile 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. Telefile This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Telefile You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Telefile These forms are discussed in this chapter. Telefile To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . Telefile If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. Telefile Read Aliens Required To Obtain Sailing or Departure Permits . Telefile Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. Telefile Useful Items - You may want to see: Form (and Instructions) 1040-C U. Telefile S. Telefile Departing Alien Income Tax Return 2063 U. Telefile S. Telefile Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. Telefile 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. Telefile 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. Telefile Category 1. Telefile   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. Telefile Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. Telefile 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. Telefile   The statement must be presented to an IRS office. Telefile Category 2. Telefile    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. Telefile S. Telefile tax under U. Telefile S. Telefile tax laws (described in chapter 10), and Who receive no other income from U. Telefile S. Telefile sources. Telefile 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. Telefile This is true even if your income is exempt from U. Telefile S. Telefile tax because of an income tax treaty, consular agreement, or international agreement. Telefile Category 3. Telefile   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. Telefile S. Telefile 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. Telefile S. Telefile Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. Telefile S. Telefile trade or business. Telefile (See Interest Income in chapter 3. Telefile ) Category 4. Telefile   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. Telefile S. Telefile sources while in the United States under those visas, other than: Income from employment authorized by the U. Telefile S. Telefile Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. Telefile S. Telefile trade or business. Telefile (See Interest Income in chapter 3. Telefile ) Category 5. Telefile   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. Telefile 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. Telefile 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. Telefile S. Telefile 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. Telefile S. Telefile possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. Telefile Category 6. Telefile   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. Telefile S. Telefile tax. Telefile 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. Telefile To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. Telefile See Forms To File , later. Telefile You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. Telefile See Paying Taxes and Obtaining Refunds , later. Telefile Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. Telefile Where to get a sailing or departure permit. Telefile   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. Telefile When to get a sailing or departure permit. Telefile   You should get your sailing or departure permit at least 2 weeks before you plan to leave. Telefile You cannot apply earlier than 30 days before your planned departure date. Telefile Do not wait until the last minute in case there are unexpected problems. Telefile Papers to submit. Telefile   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. Telefile Bring the following records with you if they apply. Telefile Your passport and alien registration card or visa. Telefile Copies of your U. Telefile S. Telefile income tax returns filed for the past 2 years. Telefile If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. Telefile Receipts for income taxes paid on these returns. Telefile Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. Telefile 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. Telefile If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. Telefile Proof of estimated tax payments for the past year and this year. Telefile Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. Telefile Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. Telefile Copies of the application for, and approval of, the grant. Telefile A statement of the amount paid, and your duties and obligations under the grant. Telefile A list of any previous grants. Telefile Documents indicating you qualify for any special tax treaty benefits claimed. Telefile Document verifying your date of departure from the United States, such as an airline ticket. Telefile Document verifying your U. Telefile S. Telefile taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). Telefile Note. Telefile   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. Telefile This applies whether or not your spouse requires a permit. Telefile Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. Telefile Employees in the IRS office can assist in filing these forms. Telefile Both forms have a “certificate of compliance” section. Telefile When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. Telefile S. Telefile tax obligations have been satisfied according to available information. Telefile Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. Telefile Form 2063 This is a short form that asks for certain information but does not include a tax computation. Telefile The following departing aliens can get their sailing or departure permits by filing Form 2063. Telefile 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. Telefile 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. Telefile 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. Telefile 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. Telefile The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. Telefile 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. Telefile 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. Telefile 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. Telefile 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. Telefile However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. Telefile See Bond To Ensure Payment , discussed later. Telefile The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. Telefile Returning to the United States. Telefile   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. Telefile 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. Telefile   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. Telefile The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. Telefile 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. Telefile Joint return on Form 1040-C. Telefile   Departing husbands and wives who are nonresident aliens cannot file joint returns. Telefile 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. Telefile 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. Telefile You must also pay any taxes due for past years. Telefile 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. Telefile However, the IRS cannot provide a refund at the time of departure. Telefile If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. Telefile Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. Telefile 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. Telefile The bond must equal the tax due plus interest to the date of payment as figured by the IRS. Telefile Information about the form of bond and security on it can be obtained from your IRS office. Telefile Filing Annual U. Telefile S. Telefile Income Tax Returns Form 1040-C is not an annual U. Telefile S. Telefile income tax return. Telefile If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. Telefile Chapters 5 and 7 discuss filing an annual U. Telefile S. Telefile income tax return. Telefile 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. Telefile S. Telefile income tax return. Telefile Prev  Up  Next   Home   More Online Publications