Definition of departure permit

certificate of compliance from the IRS certifying that a departing alien has satisfied U.S. income tax laws; also called sailing permit. In order to obtain a departure permit, the departing alien must file Form 1040C, U.S. Departing Alien Income Tax Return, or Form 2063, U.S. Departing Alien Income Tax Statement. The departing alien is still required to file Form 1040NR after the end of the year.