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Instructions for IRS Form 1040-C
for the current year.
Instructions for IRS Form 1040-C U.S. Departing Alien Income Tax Return
This document contains official instructions for IRS Form 1040-C , U.S. Departing Alien Income Tax Return - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 1040-C is available for download through this link.
FAQ
Q: What is IRS Form 1040-C?
A: IRS Form 1040-C is the U.S. Departing Alien Income Tax Return.
Q: Who needs to file IRS Form 1040-C?
A: Nonresident aliens who are leaving the United States and have income from U.S. sources need to file Form 1040-C.
Q: What is the purpose of IRS Form 1040-C?
A: The purpose of Form 1040-C is to report and pay any income tax due on income earned in the United States by nonresident aliens who are leaving the country.
Q: When is IRS Form 1040-C due?
A: Form 1040-C is due on the date of departure from the United States.
Q: How do I file IRS Form 1040-C?
A: Form 1040-C should be filed with the Internal Revenue Service (IRS) at the time of departure. Consult the instructions for details on where to file.
Q: What documentation is required for IRS Form 1040-C?
A: Nonresident aliens must attach a copy of their U.S. visa or departure permit to Form 1040-C.
Q: What happens if I don't file IRS Form 1040-C?
A: Failure to file Form 1040-C may result in penalties and interest on any unpaid tax liability.
Q: Can I e-file IRS Form 1040-C?
A: No, you cannot e-file Form 1040-C. It must be filed on paper.
Q: Is IRS Form 1040-C the same as Form 1040?
A: No, Form 1040-C is specifically for nonresident aliens who are leaving the United States. Form 1040 is the U.S. Individual Income Tax Return for resident aliens and U.S. citizens.
Q: Are there any special rules for filing IRS Form 1040-C?
A: Yes, there are special rules for deductions, exemptions, and credits for nonresident aliens. Consult the instructions for more information.
Instruction Details:
- This 10-page document is available for download in PDF;
- Not applicable for the current tax year. Choose a more recent version to file this year's taxes;
- Complete, printable, and free.
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