大家好 小弟目前有個爬文找不到的問題想詢問 我目前是用第一年OPT工作的F1學生，月底要離境搬回台灣。昨天看到IRS publication 5 19 Chapter 11說有收入的外國人要有departure permit稅務結清才能出境；除外名單中 的F簽證有寫要receive no US source income other than income from employment aut horized by USCIS 怕我誤解，是指只要收入是USCIS認證的就也不用departure permit嗎？我怎麼知道我的 收入是不是USCIS authorized? 還是說opt的收入就是，因為opt歸USCIS管？另我在校時 有拿RA，這項算USCIS authorized嗎？ 附上節錄原文： 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) (共有四點全部貼出會太長，只貼一項和我最相關的，有類似疑問的版友請參考完整IRS官 方文件) 我身邊回台的朋友們沒有人有處理這件事但都順利出境了，學校OIA甚至也說他們從來沒 聽說這件事，所以我很疑惑這到底要怎麼處理才是正確的？還請各位分享看法了，非常謝 謝！ --

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