I am leaving the U.S. permanently next month. Do I need a sailing permit, and is Form 1040-C just an early tax return?
I am from Turkey and have been in the United States on a long professional assignment while also owning a small U.S. LLC. I am now leaving permanently in about three weeks. Someone at work mentioned a 'sailing permit' and Form 1040-C, which sounded like outdated paperwork. My tax adviser says it is still real and that I may need to visit an IRS office before I go.
I need a practical answer quickly. If Form 1040-C is required, I need to know whether it is just my annual return filed early or a separate departure filing that still leaves the regular year-end return in place.
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