IRS Form 1040-C, U.S. Departing Alien Income Tax Return is a document used by aliens who are going to depart from the United States or any of its OCONUS areas. The form was issued by the Internal Revenue Service (IRS) and is re-released annually.
Fill out this document if you are an alien leaving the United States and want to:
Complete and submit your departing alien income tax return before you leave the United States or any of its possessions. You are not allowed to leave the country without getting the certificate of compliance. To receive a certificate of compliance, you need to file IRS Form 1040-C and all the other required tax returns at least two weeks but no more than 30 days before leaving the United States. If you do not provide the required information or provide incorrect information, you may be subjected to penalties.
The IRS provides a detailed review of the form in its official instructions. Additional tips can be found below. You can download the form by clicking this link or contact the IRS to order a paper version. Paper versions of the form are usually sent within 10 business days.