If you are not a U.S citizen or a green card holder and you are departing from the U.S. you are required to obtain a certificate of compliance from the IRS.
You must contact your local IRS office 2-4 weeks before your move.
You can file a 1040C or form 2063 to obtain certificate of compliance.
The certificate cannot be issued more than 30 days before you leave.
If you are married, each spouse has to file for a certificate of compliance.
A representative of a foreign government who holds a diplomatic passport, a servant who accompanies the representative and employees of international organization are not required to obtain certificate of compliance from IRS.
Individuals on a pleasure trip holding B-2 visa, individuals on business visa having B-1 or B-1/B-2 combined and individuals travelling on C-1 visa are not required obtain a certificate of compliance.
The Accounting and Tax