How do I leave the USA, and in what order?
Leaving the USA goes smoothly when things happen in the right order. Most steps take days, but a few, like your lease, your pets, your green card and your taxes, need planning months ahead.
In 30 seconds
- Final pay rules depend on the state: in California it can be due on your last day, in New York and Illinois by the next regular payday. Whether unused holiday (PTO) is paid out also depends on the state and your employer’s policy
- The IRS says most non-citizens should get a tax clearance certificate (a “sailing permit”, on Form 1040-C or 2063) before leaving, unless an exception applies. You still file a final return after the year ends
- Green card holders leaving for good can give up their status on Form I-407. Long-term green card holders need to check the exit tax rules first
The order that works
- 3–4 months before: check your lease end date and notice clause, get removal and pet transport quotes, and apply for UK transfer of residence relief so your belongings can enter the UK free of duty and VAT
- 2–3 months before: talk to a cross-border (US–UK) tax adviser about your final US return, your 401(k) and, for green card holders, the exit tax rules
- Your notice at work: two weeks is the US custom, but check your contract, bonus and equity (RSU) vesting dates first
- Your lease: give written notice in time, or agree an early exit
- Your last month: sailing permit from the IRS, sell or ship the car, move-out inspection, utilities, health cover
- After you fly: chase your deposit and final pay, and file your final federal and state returns
Make a dated version for your own leaving date with the leaving planner on this page.
Your job and final pay
Most US jobs are “at will”: either side can end them without notice, unless a contract says otherwise. Two weeks’ notice is normal courtesy, not law. When your final pay is due depends on the state, and on whether you resign or are let go.
| Place | Final pay if you resign | Unused holiday (PTO) |
|---|---|---|
| California (LA, San Francisco) | Within 72 hours, or on your last day if you gave at least 72 hours’ notice. If you’re let go: immediately | Accrued vacation counts as wages and must be paid out |
| New York | By the next regular payday | Paid out only if the employer’s policy says so |
| Massachusetts (Boston) | By the next regular payday. If you’re let go: on your last day | Earned vacation generally paid out |
| Illinois (Chicago) | By the next regular payday | Earned vacation under the employer’s policy must be paid out |
| Texas (Austin) | By the next regular payday. If you’re let go: within 6 days | Only if the employer’s policy says so |
| Florida (Miami) | No state law: usually the next regular payday | Only if the employer’s policy says so |
| Washington DC area | Check DC, Maryland or Virginia rules for where you work | Depends on the jurisdiction and policy |
| Other states | Check your state labour department | Check your handbook and state law |
- Ask HR in writing what happens to your bonus, unvested stock (RSUs), 401(k) employer match and health cover on your leaving date. Vesting schedules can make a few weeks’ difference worth a lot
- Employer health insurance usually ends on your last day or at the end of that month. You can usually keep it for a while through COBRA, at full cost: see How do I renew or change my health insurance?
Your home
Read the lease for its notice period and early termination clause. Many leases ask for 30 or 60 days’ written notice, and breaking a lease early can mean paying rent until the home is re-let or an agreed fee. Go to the move-out inspection if you can, take dated photos, and give the landlord a forwarding address in writing: the deposit deadline usually runs from when you leave.
| Place | Deposit back (or itemised deductions) within |
|---|---|
| California | 21 days |
| New York and Massachusetts | Short state deadlines apply: check the state attorney general’s guide |
| Illinois | 30 days if nothing is deducted, 45 days if deductions are made |
| Texas | 30 days, once you’ve given a forwarding address |
| Florida | 15 days if nothing is deducted; a longer, two-step process if the landlord claims deductions |
| Washington DC | 45 days (check the DC code for the two-step process) |
| Other states | Check your state attorney general or housing department |
Your car
If you sell privately, tell the state’s DMV straight away. In California you file a notice of transfer and release of liability (REG 138) within 5 days of the sale, online or by post. Until you do, you can be held responsible for the buyer’s parking tickets and tolls. Other states have their own forms and deadlines, and in some the plates stay with you, so check your DMV’s page for sellers. Cancel the insurance only once the DMV knows the car is sold. If the car has a loan, the lender holds the title, so ask how to settle it first.
Your belongings and pets
Transfer of residence relief lets you bring household goods, a car and pets into the UK without import duty or VAT if you’ve lived outside the UK for at least 12 months in a row and owned and used the goods for at least 6 months. Apply on form ToR1 and get HMRC’s approval before you ship. US cars rarely make sense to ship: they need changes to meet UK rules. For pets, start at least 2 to 3 months ahead: see How do I take my pet back to the UK?
Tax and immigration
- Sailing permit: the IRS says a non-citizen generally shouldn’t leave the US without a certificate of compliance, on Form 1040-C or the shorter Form 2063, unless an exception applies. You get it from the IRS before you go. It doesn’t end your obligations: you still file your normal return after the year ends
- Your final return: the year you leave is often a “dual-status” year, part resident and part nonresident. See What do I need to close before I leave the USA?
- On a work visa (H-1B, L-1, E-2): your status ends with your job or when you leave. Keep your last I-94 record and payslips in case you come back on a new visa
- Green card holders: leaving for good doesn’t end your green card automatically, and you stay a US tax resident until it’s formally given up or taken away. You can give it up on Form I-407, which has no fee and is posted to USCIS. If you’ve held a green card in at least 8 of the last 15 tax years, you’re a “long-term resident” and the exit tax rules apply: talk to a cross-border tax adviser before you file anything
What to do next
- Make your dated leaving plan with the leaving planner
- Check your lease notice period and your state’s final pay rules
- Book time with a cross-border tax adviser before you set a date
Keep going
- Paycor: Final paycheck laws by state (2026)
- Nolo: Final paycheck laws, state-by-state chart
- Landlord Studio: Security deposit laws by state (2026)
- Nomad Lease: Security deposit maximums and return deadlines by state
- California DMV: Notice of transfer and release of liability (REG 138)
- GOV.UK: Transfer of residence to Great Britain
- GOV.UK: Application for transfer of residence relief (ToR1)
- IRS: Instructions for Form 1040-C, departing alien (Jan 2026)
- IRS: Publication 519, US tax guide for aliens
- Taxes for Expats: Dual-status alien tax return, 2026 filing guide
- USCIS: I-407, Record of Abandonment of Lawful Permanent Resident Status
- Taxes for Expats: US exit tax and covered expatriates (2026)
- BrightTax: Covered expatriate (glossary, 2026)
- Updater: Mail forwarding FAQs