Get Form 2063 (Rev. February 1998). U.S. Departing Alien Income Tax Statement

As a general matter, under the U.S. Internal Revenue Code (Code), all U.S. citizens and U.S. residents are treated as U.S. tax residents. In order for a non-U.S. citizen (alien individual) to be treated as a resident alien, he or she must satisfy either the “green card test” or the substantial presence test.

Resident Aliens You're considered a resident alien for a calendar year if you meet the green card test or the substantial presence test for the year.

If you are a U.S. citizen or resident living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns and pay estimated tax in the same way as those residing in the United States.

In general, students in F or J status are considered nonresident aliens for tax purposes for the first five calendar years of their stay in the U.S. Scholars in J status are considered nonresident aliens for tax purposes for the first two calendar years of their stay.

You should get your sailing or departure permit at least 2 weeks before you plan to leave. You cannot apply earlier than 30 days before your planned departure date. Do not wait until the last minute in case there are unexpected problems.

As we've noted, DACA individuals may have SSNs and file as resident aliens, but they are not subject to the ACA mandate. Conversely, another individual may be lawfully present in the U.S. and hold a work visa, while the individual's spouse and children have ITINs.

Which Form to File. Nonresident aliens who are required to file an income tax return must use Form 1040-NR, U.S. Nonresident Alien Income Tax Return.

If a person does not meet either the Green Card or Substantial Presence Test, then that person is classified as a non-resident alien. A new arrival on a J-1 or F-1 visa is generally a non-resident alien.