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IRS Departing Alien Clearance (Sailing Permit)

Before departing the U.S., certain noncitizens must obtain from IRS a certificate of compliance. This document is also popularly known as a “sailing permit” or “departure permit.” One of two forms is filed with IRS: Form 1040C, U.S. Departing Alien Income Tax Return: This form is used by persons leaving the U.S. to report both […]

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Naturalization and Citizenship Waivers / Visa Denials

“Birth Tourism” Restricted by New State Department Rule

The State Department has published a Jan. 24 rule taking aim at birth tourism. The rule prohibits issuance of a B-2 (visitor for pleasure) visa if the applicant’s primary purpose for traveling to the U.S. is to gain citizenship for a child by giving birth in the U.S. The new rule will not prohibit pregnant […]