IRS Form 1040-C 2018 U.S. Departing Alien Income Tax Return

IRS Form EIB-SBA1040-c or the "U.s. Departing Alien Income Tax Return" is tax form released and collected by the United States Internal Revenue Service. The January 1, 2018 fillable version of the EIB-SBA1040-c Form can be downloaded below in PDF-format.

The "U.s. Departing Alien Income Tax Return" can be filed digitally and submitted online or printed out and sent to the IRS mailing address.

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1040-C
U.S. Departing Alien Income Tax Return
OMB No. 1545-0074
Form
For tax period or year beginning
, 2018, and ending
,
2018
Department of the Treasury
Go to www.irs.gov/Form1040C for instructions and the latest information.
Internal Revenue Service
File original and one copy.
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
Print
or
U.S. address (number, street, and apt. no. or rural route)
Date on which you first arrived in the U.S.
Passport or alien registration card number
type
Your number
Spouse’s number
City, state, and ZIP code
Date of departure
Complete foreign address
Date on which you last arrived in the U.S.
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 on the instructions.
Part I
Explanation of Status—Resident or Nonresident Alien
1
Check the applicable box or boxes. 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 2017 Form 1040NR 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.
2
Type of trade or business or occupation in the United States
3
Visa number and class under which you were last admitted to the United States
4
Do you have a permit to reenter the United States? .
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Yes
No
If “Yes,” enter the expiration date
5
Have you signed a waiver of rights, privileges, exemptions, and immunities as described under Exceptions
in the instructions? .
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Yes
No
If “Yes,” enter the date signed
6
During your stay in the United States did you furnish either of the following forms to a withholding agent:
Form W-9, Request for Taxpayer Identification Number and Certification, or Form 1078, Certificate of Alien
Claiming Residence in the United States? .
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Yes
No
7 a Have you applied for U.S. citizenship?
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Yes
No
b 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? .
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Yes
No
8
If you filed income tax returns in the United States, give the following information for 2017.
a Type of return filed (for example, Form 1040, 1040NR, etc.)
b Your U.S. address, if any, shown on return
c Taxable income reported $
d Total tax payments $
e Balance due $
9
Yes
No
Do you know of any current charges against you concerning your U.S. taxes for any tax period? .
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10
Do you plan to return to the United States? .
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Yes
No
If “Yes,” complete lines 11 through 13 below .
11
Are your spouse and any children remaining in the United States? .
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Yes
No
12
Show the approximate value and location in the United States of any property held by you.
Value
Location
{
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. $
;
a Real property
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b Stocks and bonds .
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c Cash
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. $
;
d Other (specify)
$
;
13
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)?
1040-C
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see the instructions.
Cat. No. 11310F
Form
(2018)
1040-C
U.S. Departing Alien Income Tax Return
OMB No. 1545-0074
Form
For tax period or year beginning
, 2018, and ending
,
2018
Department of the Treasury
Go to www.irs.gov/Form1040C for instructions and the latest information.
Internal Revenue Service
File original and one copy.
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
Print
or
U.S. address (number, street, and apt. no. or rural route)
Date on which you first arrived in the U.S.
Passport or alien registration card number
type
Your number
Spouse’s number
City, state, and ZIP code
Date of departure
Complete foreign address
Date on which you last arrived in the U.S.
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 on the instructions.
Part I
Explanation of Status—Resident or Nonresident Alien
1
Check the applicable box or boxes. 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 2017 Form 1040NR 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.
2
Type of trade or business or occupation in the United States
3
Visa number and class under which you were last admitted to the United States
4
Do you have a permit to reenter the United States? .
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Yes
No
If “Yes,” enter the expiration date
5
Have you signed a waiver of rights, privileges, exemptions, and immunities as described under Exceptions
in the instructions? .
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Yes
No
If “Yes,” enter the date signed
6
During your stay in the United States did you furnish either of the following forms to a withholding agent:
Form W-9, Request for Taxpayer Identification Number and Certification, or Form 1078, Certificate of Alien
Claiming Residence in the United States? .
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Yes
No
7 a Have you applied for U.S. citizenship?
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Yes
No
b 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? .
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.
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.
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Yes
No
8
If you filed income tax returns in the United States, give the following information for 2017.
a Type of return filed (for example, Form 1040, 1040NR, etc.)
b Your U.S. address, if any, shown on return
c Taxable income reported $
d Total tax payments $
e Balance due $
9
Yes
No
Do you know of any current charges against you concerning your U.S. taxes for any tax period? .
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.
10
Do you plan to return to the United States? .
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Yes
No
If “Yes,” complete lines 11 through 13 below .
11
Are your spouse and any children remaining in the United States? .
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.
.
.
.
.
.
.
.
.
.
.
Yes
No
12
Show the approximate value and location in the United States of any property held by you.
Value
Location
{
.
.
.
.
.
.
.
. $
;
a Real property
.
.
.
.
.
.
.
. $
;
b Stocks and bonds .
.
.
.
.
.
.
. $
;
c Cash
.
.
.
.
.
.
.
.
.
.
.
. $
;
d Other (specify)
$
;
13
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)?
1040-C
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see the instructions.
Cat. No. 11310F
Form
(2018)
2
Form 1040-C (2018)
Page
Part II
Figuring Your Income Tax
14 Total income (from page 3, Schedule A, line 4, column (d) or (e)) .
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14
15 Adjustments. See the instructions and attach appropriate form or statement .
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16 Adjusted gross income. Subtract line 15 from line 14 .
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16
17 Enter the amount from page 4, Schedule D, line 6 or 12, whichever applies
17
Groups
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I and II
18 Credits. See the instructions and attach appropriate form or statement .
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18
19 Subtract line 18 from line 17. If zero or less, enter -0- .
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19
20 Other taxes. See the instructions and attach appropriate form .
20
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21 Tax for Group I or II. Add lines 19 and 20 .
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21
22 Total income (from page 3, Schedule A, line 4, column (f)) .
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22
Group
III
23 Tax (30% of line 22). If less than 30%, attach statement showing computation .
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23
24 Total tax. Add lines 21 and 23 .
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24
Note: Your tax liability on your final return may be different from line 24.
Tax
25 U.S. income tax paid or withheld at source (from page 3, Schedule
Summary
25
A, lines 4 and 5, column (c)) .
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26 2018 estimated tax payments and amount applied from 2017
return
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26
27 Other payments (specify)
27
28 Total payments. Add lines 25 through 27
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28
29 If line 24 is more than line 28, subtract line 28 from line 24. This is the amount you owe .
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30 If line 28 is more than line 24, subtract line 24 from line 28. This is the amount you overpaid.
Any overpayment of tax will be refunded only when you file your final return for the tax year .
30
Sign
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.
Here
Keep a copy
of this return
Your signature
Date
Date
Spouse’s signature
for your
(A return made by an agent must be accompanied by a power of attorney.)
(If filing jointly, both must sign even if only one had income.)
records.
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Check
if
Paid
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
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
, 2018, and ending
,
, or the tax year ended
,
.
(Field Assistance Area Director)
Internal Revenue Service
Date
,
By
(Name)
(Title)
1040-C
Form
(2018)
3
Form 1040-C (2018)
Page
Schedule A
Income (see instructions)
(b) Type of income (such as
Nonresident alien income
(c) Amount of U.S.
(d) Resident alien
salary, wages, taxable
1
(a) Payer of income
income tax paid or
(e) Effectively
(f) Not effectively
income
interest, dividends, rents,
connected with a U.S.
connected with a U.S.
withheld at source
alimony received, etc.)
trade or business
trade or business
2 Net gain, if any, from Schedule D (Form 1040)
2
3 Net gain, if any, from Schedule B, line 2 .
3
4 Totals .
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5 Exempt income. Do not include on line 4 .
5
Schedule B
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).
1
(a) Description of property
(b) Date acquired
(c) Date sold
(e) Cost or other
(f) Gain or (loss)
(If necessary, attach statement of
(d) Sales price
(mo., day, yr.)
(mo., day, yr.)
basis
subtract (e) from (d)
descriptive details not shown below.)
2 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).
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Schedule C
Itemized Deductions
• If you are a resident alien reporting income on Schedule A, column (d), you may claim the same deductions allowable on
Schedule A (Form 1040).
• 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 1040NR). 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 beginning in 2018.
• If you are a nonresident alien reporting income on Schedule A, column (f), do not claim any deductions related to that income.
1
(a) Type of deduction
(b) Amount
(c) Type of deduction
(d) Amount of
(such as interest, taxes, contributions, etc.)
of deduction
(such as interest, taxes, contributions, etc.)
deduction
2 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.
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1040-C
Form
(2018)
4
Form 1040-C (2018)
Page
Schedule D
Tax Computation
Tax for Resident Alien—Group I Only (For description of groups, see line 1 on page 1.)
1
1
Enter amount from page 2, line 16 .
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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 .
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2
3
Taxable income. Subtract line 2 from line 1
3
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4
Tax. Figure your tax on the amount on line 3 by using the 2018 Tax Rate Schedules in the
instructions. Include in the total any tax from Form 4972 and Form 8814. Enter the tax here
4
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5
Alternative minimum tax (AMT). Enter the amount, if any, of AMT from Form 6251 .
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5
6
Add lines 4 and 5. Enter the result here and on Form 1040-C, line 17 .
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6
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 16 .
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7
8
8
Enter itemized deductions from page 3, Schedule C, line 2 .
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9
Taxable income. Subtract line 8 from line 7
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9
10
Tax. Figure your tax on the amount on line 9 by using the 2018 Tax Rate Schedules in the
instructions. Include in the total any tax from Form 4972 and Form 8814. Enter the tax here
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10
11
Alternative minimum tax (AMT). Enter the amount, if any, of AMT from Form 6251 .
11
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12
Add lines 10 and 11. Enter the result here and on Form 1040-C, line 17
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12
1040-C
Form
(2018)

Download IRS Form 1040-C 2018 U.S. Departing Alien Income Tax Return

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