大家好 小弟目前有个爬文找不到的问题想询问 我目前是用第一年OPT工作的F1学生，月底要离境搬回台湾。昨天看到IRS publication 5 19 Chapter 11说有收入的外国人要有departure permit税务结清才能出境；除外名单中 的F签证有写要receive no US source income other than income from employment aut horized by USCIS 怕我误解，是指只要收入是USCIS认证的就也不用departure permit吗？我怎麽知道我的 收入是不是USCIS authorized? 还是说opt的收入就是，因为opt归USCIS管？另我在校时 有拿RA，这项算USCIS authorized吗？ 附上节录原文： Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits) must obtain a certificat e of compliance. This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Category 3. Alien students, industrial trainees, and exchange visitors, includ ing their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H -4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U.S. sources while in the United States under those visas other than: ‧Income from employment authorized by the U.S. Citizenship and Immigration Se rvices (USCIS) (共有四点全部贴出会太长，只贴一项和我最相关的，有类似疑问的版友请参考完整IRS官 方文件) 我身边回台的朋友们没有人有处理这件事但都顺利出境了，学校OIA甚至也说他们从来没 听说这件事，所以我很疑惑这到底要怎麽处理才是正确的？还请各位分享看法了，非常谢 谢！ --

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