A departing student will normally be required to pay all taxes due up to the date of departure. Payment may not be required, however, if the student can show that his or her departure will not preclude a subsequent tax settlement.

• 学生离开美国时通常必须把所有的税付到启程日期，不过如果该生能证明此次离境并不妨碍以后解决税务问题，可以不必把税付清。