Leaving the US after H-1B in 2026: the sailing permit and your last tax return, step by step

Do you need a sailing permit?

Almost certainly. The exemption covers certain students, trainees and exchange visitors and their families on listed visas, and H-1B is not on the list (Form 1040-C instructions).

The listed visas are F-1, F-2, H-3, H-4, J-1, J-2 and Q.

1. The H-4 in that list is for the spouse or child of a student, trainee or exchange visitor. We found no IRS text that exempts an H-1B worker's H-4 spouse.
2. Call 844-545-5640 to book an IRS Taxpayer Assistance Center; all of them work by appointment. Call early: the IRS warns that some offices may have no appointments in the 2 to 4 week window.
3. Go at least 2 weeks before you leave. The instructions say "you cannot apply earlier than 30 days before your planned departure date."

The permit is a certificate of compliance, signed by the IRS, that your US taxes are settled on the information it has (IRS).

Which form do you file, and what do you bring?

Form 2063 is the short form, with no tax figures. Form 1040-C reports the income you received, or expect to receive, in 2026 up to your departure, and the tax on it (Form 1040-C instructions).

You can file Form 2063 if you filed every return you had to and paid the tax, and either of these applies:

1. You had no taxable income in 2026 up to your departure, and none in 2025 if its return is not yet due.
2. You are a resident alien and the IRS decides your leaving will not hinder collecting the tax.

Otherwise you file Form 1040-C (an original and one copy). You generally pay the tax it shows, unless the IRS accepts a bond or is satisfied that your leaving does not put collection at risk. If you have tax to pay, bring certified funds (a cashier's check, a certified bank or postal money order) or cash, and ask your office which it takes.

The IRS cannot give you a refund at the appointment; a refund comes only with your 2026 return.

Bring your passport and visa, and copies of the returns you filed for the last 2 years with proof of the tax paid. Bring a statement of 2026 wages and tax withheld from each employer.

Also bring proof of your departure date, such as the ticket, and your SSN card or ITIN notice.

When does your US residency end?

Under the general rule, on December 31, 2026. It can end on your last day in the US instead.

That earlier date needs your tax home and closer connection to be abroad for the rest of 2026. You also need a signed residency statement, and you cannot be a resident in 2027 (IRS).

The residency statement is signed and dated under penalties of perjury and attached to your return. It gives your name and address, your SSN, visa and passport details, and the tax year.

It also gives your last day here and the facts that show your tax home and closer connection abroad. Without it, you generally cannot claim the earlier date.

On a dual-status return, check "Other" at the top of Form 1040-NR and write "Dual Status Return". On the attached Form 1040, check "Other", write "Dual Status Stmt" and do not sign it (Publication 519; 2025 Form 1040-NR instructions).

What happens to your final pay and severance?

Severance is income, and Publication 525 says it is subject to Social Security and Medicare taxes and income tax withholding (Publication 525). It usually appears on your Form W-2 with your other 2026 wages.

1. Give your employer an address abroad where the W-2 can reach you, or ask for it before you go.
2. If you ask, your employer must give you the W-2 within 30 days of your request or of your final pay, whichever is later. Either way, it is due by Monday, February 1, 2027 (2026 W-2 instructions).
3. Keep your last pay stub, which shows your year-to-date wages and withholding. For the sailing permit, also ask each employer for a statement of 2026 wages paid and tax withheld.

How do you file your 2026 return from abroad?

File Form 1040, or the dual-status Form 1040-NR with Form 1040 attached, by Thursday, April 15, 2027. Tax paid with Form 1040-C is a credit on that return, not a substitute for it (IRS).

1. Filing Form 1040 as a resident all year, with your home and main place of business outside the US and Puerto Rico on April 15? Publication 519 gives an automatic extension to file until Tuesday, June 15, 2027. Attach a statement showing you qualify, and expect interest on unpaid tax from April 15 (2025 Form 1040 instructions).
2. Dual-status taxpayers could not e-file for tax year 2025 (Publication 519); the 2026 edition is not yet published.
3. For returns filed in 2026, a dual-status Form 1040-NR and a Form 1040 from abroad used the same addresses. Without a payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA. With a payment: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA.
4. Check the 2026 Form 1040 or Form 1040-NR instructions for the address before you mail, since it can change.
5. On the dual-status Form 1040-NR, enter the Form 1040-C payment on line 29, "Credit for amount paid with Form 1040-C" (2025 Form 1040-NR instructions). The 2026 draft keeps it on line 29. On a full-year Form 1040, ask your preparer which line takes it.

Do you file a state return for the part of the year?

Probably, if you lived in a state with an income tax. Each state has its own rules for a part-year resident, so check its tax agency for the form and the due date.

Texas, where Meera lived, has no state income tax, so Meera files none.

Do you still owe an FBAR or Form 8938?

For 2026, yes, if you were a resident all year and your accounts abroad together passed $10,000. If your residency ended on your last day here, ask a preparer whether you file one.

A US person files an FBAR when their foreign accounts together passed $10,000 at any time in the year (IRS).

1. With a December 31 ending date, you were a resident all of 2026: file the 2026 FBAR online with FinCEN, not with your return, by April 15, 2027, extended automatically to October 15 (first FBAR guide).
2. With the earlier date, 2026 is dual-status. We found no IRS text on whether the FBAR then covers all of 2026 or only your resident months; ask a preparer.
3. Form 8938 goes with your return. An unmarried filer living in the US files it above $50,000 at year end or $75,000 at any time; higher figures apply to people who meet the IRS test for living abroad (IRS).

How does your refund reach you after you leave?

By direct deposit to a US bank account, so keep one open until it arrives. The IRS generally stopped issuing paper refund checks after September 30, 2025 (IRS).

1. Put the US account's routing and account numbers on the return.
2. If the return has no valid bank details, the IRS holds the refund and mails you a CP53E notice, with 30 days to add an account online.
3. File Form 8822 with your address abroad, so IRS letters reach you (IRS).
4. Keep a copy of the sailing permit with its Form 1040-C or 2063, and every 2026 statement.

What to do next

1. Count your 2026 days and decide, with a preparer, which ending date applies to you.
2. Call 844-545-5640 early to book a sailing permit appointment 2 to 4 weeks before your flight.
3. Ask your employer for your final W-2, and leave your US bank account open.
4. File your 2026 return by Thursday, April 15, 2027, or by Tuesday, June 15, 2027 if you file Form 1040, live and work abroad on April 15, and attach the statement.