By Bethany Bouw
There are special considerations for resident aliens and nonresident aliens when leaving the United States (and US Possessions). When aliens depart the US, they need to have a certificate of compliance to document the following things:
- Report the income (actual and expected) for the tax year and pay the taxes expected as required,
- That the resident alien’s open taxable period’s US income tax obligations are satisfied, or
- That there is no taxable income from US sources for the nonresident alien.