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USA: Alien individuals might need permission from the IRS before departing the US

If you are a resident or non-resident alien leaving the USA after performing work in the USA, you may have to file a ’sailing permit at your departure point, obtained from the IRS certifying you are up to date with any tax obligations in the USA. This article analyses the issues in  detail.

Download the Sailing Permit Article

28 February 2020
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