This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for IRS Form 1040-C for the current year.
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.
Q: What is IRS Form 1040-C?
A: IRS Form 1040-C is the U.S. Departing Alien Income Tax Return.
Q: Who should file IRS Form 1040-C?
A: Nonresident aliens who are leaving the United States and have had income subject to withholding should file IRS Form 1040-C.
Q: What is the purpose of IRS Form 1040-C?
A: The purpose of Form 1040-C is to report and settle final U.S. income tax withholding obligations for departing nonresident aliens.
Q: What information is required on IRS Form 1040-C?
A: Form 1040-C requires the nonresident alien to provide personal information, details of income subject to withholding, and any applicable deductions or exemptions.
Q: When should IRS Form 1040-C be filed?
A: Form 1040-C should be filed at least 10 days before the individual leaves the United States.
Q: Are there any penalties for not filing IRS Form 1040-C?
A: Failure to file Form 1040-C may result in penalties and interest charges on any taxes owed.
Q: Can I electronically file IRS Form 1040-C?
A: No, Form 1040-C cannot be filed electronically and must be filed by mail.
Q: Can I claim a refund on IRS Form 1040-C?
A: Yes, if you are eligible for a refund of any overpaid taxes, you can claim it on Form 1040-C.
Q: Do I need to attach any documents with IRS Form 1040-C?
A: Yes, you may need to attach certain documentation, such as copies of Form W-2, Form 1042-S, or Form 8233, to support the information reported on Form 1040-C.
Instruction Details:
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