×
tax forms found in
Tax Form Code
Tax Form Name

Federal Free Printable Form 1040-C (Rev. January 2024) for 2024 Federal U.S. Departing Alien Income Tax Return

Tax season is open, and returns are due on April 16th! Save by eFiling early with TurboTax start now

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-federal-form-1040-c.pdf, and you can print it directly from your computer.

U.S. Departing Alien Income Tax Return
Form 1040-C (Rev. January 2024)

Form 1040-C (Rev. January 2024) U.S. Departing Alien Income Tax Return For tax period or year beginning Print or Type , 20 , and ending , 20 Go to www.irs.gov/Form1040C for instructions and the latest information. File original and one copy. Department of the Treasury Internal Revenue Service OMB No. 1545-0074 Your first name and initial Last name Your social security number If a joint return, spouse’s first name and initial (see instructions) Last name Spouse’s identifying number U.S. address (number, street, and apt. no. or rural route) Passport or alien registration card number Your number Date on which you first arrived in the U.S. Spouse’s number City, state, and ZIP code Date of departure Date on which you last arrived in the U.S. Complete foreign address Of what country are you a citizen or national? Of what country are you a resident for tax purposes? Caution: Form 1040-C is not a final income tax return. You must file a final return on the correct form after your tax year ends. See Final Return Required in the instructions. Part I 1 2 3 4 5 6 7a b 8 a b c 9 10 11 12 a b c d 13 14 Explanation of Status—Resident or Nonresident Alien—See instructions. Check the box or boxes that apply. Note: A nonresident alien who has income from U.S. real property may elect to treat this income as effectively connected income. Gain or loss on the disposition of a U.S. real property interest by a nonresident alien is effectively connected income or loss. For details, see the Form 1040-NR instructions or Pub. 519, U.S. Tax Guide for Aliens. Group I—Resident alien. Group II—Nonresident alien with income effectively connected with a U.S. trade or business. Group III—Nonresident alien with income not effectively connected with a U.S. trade or business. Type of trade or business or occupation in the United States: Visa number and class under which you were last admitted to the United States: Do you have a permit to reenter the United States? . . . . . . . . . . . . . . . . . . . Yes No If “Yes,” enter the expiration date: Have you signed a waiver of rights, privileges, exemptions, and immunities as described under Exceptions in the instructions? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If “Yes,” enter the date signed: During your stay in the United States, did you furnish Form W-9, Request for Taxpayer Identification Number and Certification, to a withholding agent? . . . . . . . . . . . . . . . . . . . Yes No Have you applied for U.S. citizenship? . . . . . . . . . . . . . . . . . . . . . . . Yes No Have you applied for, or taken other affirmative steps to apply for, lawful permanent resident status (green card holder) in the United States, or do you have an application pending to change your status to that of a lawful permanent resident of the United States? . . . . . . . . . . . . . . . . . . . . Yes No If you filed income tax returns in the United States, give the following information for the prior tax year. Type of return filed (for example, Form 1040, 1040-SR, 1040-NR, etc.): Your U.S. address, if any, shown on return: Taxable income reported $ d Total tax payments $ e Balance due $ Yes No Do you know of any current charges against you concerning your U.S. taxes for any tax period? . . . . Do you plan to return to the United States? . . . . . . . . . . . . . . . . . . . . . . Yes No If “Yes,” complete lines 11 through 14 below . Yes No Are your spouse and any children remaining in the United States? . . . . . . . . . . . . . . Show the approximate value and location in the United States of any property held by you. Value Location Real property . . . . . . . . $ ; . . . . . . . . $ ; Stocks and bonds . . . . . . . . $ ; Cash . . . . . . . . . . . . $ ; Other (specify): $ ; { At any time during the tax year, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital Yes No asset)? (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . If you will not return to the United States before the due date for filing a final U.S. income tax return for the current year or the due date for filing a final U.S. income tax return for the preceding year, what arrangements have you made to file the final income tax return(s) and pay the tax(es)? For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see the instructions. Cat. No. 11310F Form 1040-C (Rev. 1-2024) Page 2 Form 1040-C (Rev. 1-2024) Part II Dependents—See instructions. 15 (a) First name (b) Social security number Last name (c) Relationship to you (d) ✔ if qualifies for (see instructions): Child tax credit Credit for other dependents If more than four dependents, see instructions. Part III Figuring Your Income Tax 16 17 18 Groups 19 I and II 20 21 22 23 24 Group 25 III Total income (from page 3, Schedule A, line 4, column (d) or (e)) . . . . . . . . . . . Adjustments. See the instructions and attach appropriate form or statement . . . . . . . Adjusted gross income. Subtract line 17 from line 16 . . . . . . . . . . . . . . . Enter the amount from page 4, Schedule D, line 6 or 12, whichever applies . . . . . . . Credits. See the instructions and attach appropriate form or statement . . . . . . . . . Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . . . . Other taxes. See the instructions and attach appropriate form . . . . . . . . . . . . Tax for Group I or II. Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . Total income (from page 3, Schedule A, line 4, column (f)) . . . . . . 24 Tax (multiply line 24 by 30% (0.30)). If less than 30% (0.30), attach statement showing computation. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Total tax. Add lines 23 and 25 . . . . . . . . . . . . . . . . . . . . . . Note: Your tax liability on your final return may be different from line 26. Tax 27 U.S. income tax paid or withheld at source (from page 3, Schedule A, lines 4 Summary and 5, column (c)) . . . . . . . . . . . . . . . . . . . 27 28 Current year’s estimated tax payments and amount applied from preceding year’s tax return . . . . . . . . . . . . . . . . . . . . 28 29 Other payments (specify): 29 30 Total payments. Add lines 27 through 29 . . . . . . . . . . . . . . . . . . 31 If line 26 is more than line 29, subtract line 30 from line 26. This is the amount you owe . . . 32 If line 30 is more than line 26, subtract line 26 from line 30. This is the amount you overpaid. Any overpayment of tax will be refunded only when you file your final return for the tax year . . . Sign Here Joint return? See instructions. Keep a copy for your records. Paid Preparer Use Only 16 17 18 19 20 21 22 23 25 26 30 31 32 Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.) Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent your spouse an Identity Protection PIN, enter it here (see inst.) Phone no. Print/Type preparer’s name Email address Preparer’s signature Date Check if self-employed Firm’s name Firm’s EIN Firm’s address Phone no. PTIN Certificate of Compliance This certifies that the above individual(s) has satisfied all the requirements of the Internal Revenue Code and the Internal Revenue Regulations relating to departing aliens according to all information available to me at this date. This certificate is effective for the tax period beginning , 20 , and ending , 20 , or the tax year ended , 20 . (Field Assistance Area Director) Internal Revenue Service Date , By (Name) (Title) Form 1040-C (Rev. 1-2024) Page 3 Form 1040-C (Rev. 1-2024) Schedule A Income—See instructions. 1 (a) Payer of income 2 3 4 5 Net gain, if any, from Schedule D (Form 1040) . . . . . . . . . . . Net gain, if any, from Schedule B, line 2 Totals . . . . . . . . . . . Exempt income. Do not include on line 4 Schedule B 1 2 (b) Type of income (such as salary, wages, taxable interest, dividends, rents, etc.) (c) Amount of U.S. income tax paid or withheld at source (d) Resident alien income Nonresident alien income (e) Effectively connected with a U.S. trade or business 2 3 4 5 Certain Gains and Losses From Sales or Exchanges by Nonresident Aliens of Property Not Effectively Connected With a U.S. Trade or Business—See instructions. Include any U.S. income tax that was paid or withheld on these sales or exchanges on Schedule A, line 3, column (c). (a) Description of property (If necessary, attach statement of descriptive details not shown below.) (b) Date acquired (mo., day, yr.) (c) Date sold (mo., day, yr.) (d) Sales price (e) Cost or other basis Net gain. Combine the gains and losses entered on line 1, column (f). If the total is greater than zero, enter this net gain amount on Schedule A, line 3, column (f) . . . . . . . . . . . . . Schedule C (f) Not effectively connected with a U.S. trade or business (f) Gain or (loss) subtract (e) from (d) 2 Itemized Deductions—See instructions. • If you are a resident alien reporting income on Schedule A, column (d), you may claim the same deductions allowable on Schedule A (Form1040). • If you are a nonresident alien reporting income on Schedule A, column (e), you may claim only deductions that are connected to U.S. trade or business income and not deducted elsewhere. See Schedule A (Form 1040-NR). However, casualty or theft losses and charitable contributions do not have to be related to U.S. trade or business income. You should file Form 4684, Casualties and Thefts, to support casualty or theft losses shown below. See instructions for the extent to which casualty and theft losses are deductible. • If you are a nonresident alien reporting income on Schedule A, column (f), do not claim any deductions related to that income. 1 2 (a) Type of deduction (such as interest, taxes, contributions, etc.) (b) Amount of deduction (c) Type of deduction (such as interest, taxes, contributions, etc.) Total itemized deductions. Add the amounts in columns (b) and (d) of line 1. Enter the total here and on Schedule D, line 2 or line 8, whichever applies . . . . . . . . . . . . . . . (d) Amount of deduction 2 Form 1040-C (Rev. 1-2024) Page 4 Form 1040-C (Rev. 1-2024) Schedule D Tax Computation—See instructions. Tax for Resident Alien—Group I Only (For description of groups, see line 1 on page 1.) 1 Enter amount from page 2, line 18 . 2 If you itemize deductions, enter amount from page 3, Schedule C, line 2. If you do not plan to itemize deductions, enter your standard deduction. See Standard Deduction (Group I only) in the instructions 2 3 Taxable income. Subtract line 2 from line 1 3 4 Tax. Figure your tax on the amount on line 3 by using the current year’s Tax Rate Schedules in the instructions. Include in the total any tax from Form 4972 and Form 8814. Enter the tax here . . . . 4 5 Alternative minimum tax (AMT). Enter the amount, if any, of AMT from Form 6251 . . . . . . 5 6 Add lines 4 and 5. Enter the result here and on Form 1040-C, line 19 . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . . Tax for Nonresident Alien With Income Effectively Connected With a U.S. Trade or Business—Group II Only 7 Enter amount from page 2, line 18 . 8 Enter itemized deductions from page 3, Schedule C, line 2 9 Taxable income. Subtract line 8 from line 7 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . 9 Tax. Figure your tax on the amount on line 9 by using the current year’s Tax Rate Schedules in the instructions. Include in the total any tax from Form 4972 and Form 8814. Enter the tax here . . . . 10 11 Alternative minimum tax (AMT). Enter the amount, if any, of AMT from Form 6251 . . . . . . 11 12 Add lines 10 and 11. Enter the result here and on Form 1040-C, line 19 . . . . . . . . . . 12 Form 1040-C (Rev. 1-2024)
Extracted from PDF file 2023-federal-form-1040-c.pdf, last modified January 2024

More about the Federal Form 1040-C Individual Income Tax Tax Return TY 2023

Aliens who intend to leave the United States or any of its possessions file this form to report income received or expected to be received for the entire tax year, and pay the expected tax liability on that income, if they are required to do so.

We last updated the U.S. Departing Alien Income Tax Return in February 2024, so this is the latest version of Form 1040-C, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1040-C directly from TaxFormFinder. You can print other Federal tax forms here.


eFile your Federal tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Federal and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

Other Federal Individual Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1040-EZ Income Tax Return for Single and Joint Filers With No Dependents
1040 (Schedule 8812) Child Tax Credit
Form 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Form 1040-V Payment Voucher
W-4P Withholding Certificate for Pension or Annuity Payments

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1040-C from the Internal Revenue Service in February 2024.

Show Sources >

Form 1040-C is a Federal Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Federal Form 1040-C

We have a total of eight past-year versions of Form 1040-C in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 1040-C

Form 1040-C (Rev. January 2024)

2022 Form 1040-C

2022 Form 1040-C

2021 Form 1040-C

2021 Form 1040-C

2020 Form 1040-C

2020 Form 1040-C

2019 Form 1040-C

2019 Form 1040-C

2017 Form 1040-C

2017 Form 1040-C

2016 Form 1040-C

2016 Form 1040-C

U.S. Departing Alien Income Tax Return 2015 Form 1040-C

2016 Form 1040-C


TaxFormFinder Disclaimer:

While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/federal/form-1040-c