mezr
Level 1

Tax implications of failing to apply for a "sailing permit" (Dual-status alien)

After being on an H-1B visa for a year, I permanently moved out of the US in September 2020 (I am not American and have never held a green card). While preparing my 2020 taxes, which I intend to file as a dual-status alien where the last 3 months of the year I file as a nonresident alien and the rest of the year as a resident alien, I found out that I was supposed to apply for a "sailing permit" at least 2 weeks before my US departure. I was honestly never told this and finding out about it at this point got me a bit concerned.

 

So I was wondering what are the tax implications of not having applied for a sailing permit before departure? Does it mean I cannot file my return as a dual-status alien? I made some capital gains from selling stocks in November 2020 (after leaving the US) and I was planning on filing them only in my current country of residency rather than as taxable US income. Is this still possible?

 

Thanks a lot in advance for any help and/or advice!!