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 needs to file Form 1040-C?
A: Form 1040-C is for nonresident aliens who are leaving the United States and need to report their U.S. source income.
Q: When is Form 1040-C due?
A: Form 1040-C is due on the date of departure from the United States.
Q: What income should be reported on Form 1040-C?
A: You should report all income from U.S. sources, such as wages, salaries, and rental income.
Q: Are there any deductions or credits available on Form 1040-C?
A: No, Form 1040-C does not allow deductions or credits.
Q: Can I e-file Form 1040-C?
A: No, Form 1040-C cannot be e-filed. It must be filed on paper.
Q: Do I need a Social Security Number (SSN) to file Form 1040-C?
A: No, if you don't have an SSN, you can apply for an Individual Taxpayer Identification Number (ITIN) and use it on Form 1040-C.
Q: Are there any penalties for not filing Form 1040-C?
A: Yes, failing to file Form 1040-C or paying the tax due can result in penalties and interest.
Q: Is Form 1040-C the final tax return for leaving the United States?
A: No, Form 1040-C is not the final tax return. You may still need to file other tax forms depending on your circumstances.
Instruction Details:
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