Next year leaving U.S. for good. Gonna obtain sailing permit with IRS and file taxes as soon as possible. I will need to file FBAR for 2020 as well.

Should I file FBAR only for part of the year I will be resident in the U.S.? Can I file it early for 2020?


[Disclaimer: I had no idea the sailing permit existed, and did not obtain one before leaving the USA]

It appears to me that IRS form 2063 does not stop you being a US person, liable for tax on your worldwide income and required to file an FBAR. It simply confirms that you have no current tax liability and are permitted to leave the USA.


US citizens are required to file taxes regardless of where they live in the world. Most painfully, this also includes FBAR filings. Only the US and Eritrea do this to their citizens.

Your only out is to renounce citizenship, which is a pretty aggressive stance and should only be contemplated after thorough review of your situation with a lawyer.

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