IRS Form 1040-C 2019 U.S. Departing Alien Income Tax Return

What Is Form 1040-C?

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:

  • Report the income you received or expect to receive for the tax year;
  • Pay the expected tax on that income (only if you are required to do so).

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.

How to Fill Out 1040-C Form?

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.

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Download IRS Form 1040-C 2019 U.S. Departing Alien Income Tax Return

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1040-C
U.S. Departing Alien Income Tax Return
OMB No. 1545-0074
Form
For tax period or year beginning
, 2019, and ending
,
2019
Go to www.irs.gov/Form1040C for instructions and the latest information.
Department of the Treasury
File original and one copy.
Internal Revenue Service
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 in the instructions.
Part I
Explanation of Status—Resident or Nonresident Alien
1
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 2018 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 Form W-9, Request for Taxpayer Identification
Number and Certification, to a withholding agent?
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Yes
No
7 a Have you applied for U.S. citizenship?
Yes
No
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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
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If you filed income tax returns in the United States, give the following information for 2018.
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
Do you know of any current charges against you concerning your U.S. taxes for any tax period? .
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Yes
No
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
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. $
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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.
Form
(2019)
Cat. No. 11310F
1040-C
U.S. Departing Alien Income Tax Return
OMB No. 1545-0074
Form
For tax period or year beginning
, 2019, and ending
,
2019
Go to www.irs.gov/Form1040C for instructions and the latest information.
Department of the Treasury
File original and one copy.
Internal Revenue Service
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 in the instructions.
Part I
Explanation of Status—Resident or Nonresident Alien
1
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 2018 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 Form W-9, Request for Taxpayer Identification
Number and Certification, to a withholding agent?
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Yes
No
7 a Have you applied for U.S. citizenship?
Yes
No
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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 2018.
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
Do you know of any current charges against you concerning your U.S. taxes for any tax period? .
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Yes
No
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 .
.
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.
.
. $
;
c Cash
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.
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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.
Form
(2019)
Cat. No. 11310F
2
Form 1040-C (2019)
Page
Part II
Dependents (see instructions)
(d) ✓ if qualifies for (see instructions):
(b) Social security
(c) Relationship to
14 (a) First name
Last name
number
you
Child tax credit Credit for other dependents
Part III
Figuring Your Income Tax
15 Total income (from page 3, Schedule A, line 4, column (d) or (e)) .
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16 Adjustments. See the instructions and attach appropriate form or statement .
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17 Adjusted gross income. Subtract line 16 from line 15 .
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18 Enter the amount from page 4, Schedule D, line 6 or 12, whichever applies
18
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Groups
I and II
19 Credits. See the instructions and attach appropriate form or statement .
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20 Subtract line 19 from line 18. If zero or less, enter -0- .
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21 Other taxes. See the instructions and attach appropriate form .
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22 Tax for Group I or II. Add lines 20 and 21 .
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23 Total income (from page 3, Schedule A, line 4, column (f)) .
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Group
III
24 Tax (30% of line 23). If less than 30%, attach statement showing computation .
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25 Total tax. Add lines 22 and 24 .
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Note: Your tax liability on your final return may be different from line 25.
Tax
26 U.S. income tax paid or withheld at source (from page 3, Schedule A,
Summary
26
lines 4 and 5, column (c)) .
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27 2019 estimated tax payments and amount applied from 2018 return .
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28 Other payments (specify)
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29 Total payments. Add lines 26 through 28
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30 If line 25 is more than line 29, subtract line 29 from line 25. This is the amount you owe .
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31 If line 29 is more than line 25, subtract line 25 from line 29. This is the amount you overpaid. Any
31
overpayment of tax will be refunded only when you file your final return for the tax year
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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
Your signature
Date
Spouse’s signature
Date
of this return
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
, 2019, and ending
,
, or the tax year ended
,
.
(Field Assistance Area Director)
Internal Revenue Service
Date
,
By
(Name)
(Title)
1040-C
Form
(2019)
3
Form 1040-C (2019)
Page
Schedule A
Income (see instructions)
(b) Type of income (such as
Nonresident alien income
(c) Amount of U.S.
salary, wages, taxable
(d) Resident alien
1
(a) Payer of income
(e) Effectively
(f) Not effectively
income tax paid or
interest, dividends, rents,
income
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 .
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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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2
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.
• 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
(2019)
4
Form 1040-C (2019)
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 17 .
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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
2
3
Taxable income. Subtract line 2 from line 1
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3
4
Tax. Figure your tax on the amount on line 3 by using the 2019 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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4
5
Alternative minimum tax (AMT). Enter the amount, if any, of AMT from Form 6251 .
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6
Add lines 4 and 5. Enter the result here and on Form 1040-C, line 18 .
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Tax for Nonresident Alien With Income Effectively Connected With a U.S. Trade or Business—Group II Only
7
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Enter amount from page 2, line 17 .
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8
Enter itemized deductions from page 3, Schedule C, line 2
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8
9
Taxable income. Subtract line 8 from line 7
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10
Tax. Figure your tax on the amount on line 9 by using the 2019 Tax Rate Schedules in the instructions.
Include in the total any tax from Form 4972 and Form 8814. Enter the tax here .
10
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11
Alternative minimum tax (AMT). Enter the amount, if any, of AMT from Form 6251 .
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11
12
Add lines 10 and 11. Enter the result here and on Form 1040-C, line 18
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1040-C
Form
(2019)
ADVERTISEMENT

IRS Form 1040-C Instructions

IRS 1040-C Form consists of three parts. Fill it out as follows:

  1. Specify your personal information in the top part of the form. If you fill out a joint return, you are required to provide your spouse's personal information as well. In this case, you will have to include your spouse's information in Parts I and III;
  2. Part I. Explanation of Status - Resident or Nonresident Alien. Provide detailed information that specifies your status. To be considered as a resident alien, you need to pass either a substantial presence test or green card test. Answer all the applicable questions. If you are filing a joint tax return, it may be necessary to fill out a separate Part I for your spouse;
  3. Part II. Dependents. List the names and SSNs of the dependents you want to claim a tax credit for. The list of criteria that denote if a person can be qualified as your dependent and the type of credit you can claim is provided in the instructions for the Form 1040 or Form 1040-NR;
  4. Part III. Figuring Your Income Tax. If you have checked Group I or II in Part I, Item 1, use lines 15 - 22 to figure your taxes. If you have checked Group III, fill out lines 23 and 24. If you are a nonresident alien and both Group II and Group III apply to you, complete lines 15 - 24. Before filling out this part, look through and complete the applicable lines on schedules A through D.
  5. Sign the 1040-C tax return form, otherwise, it will not be considered valid.

IRS 1040-C Related Forms

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