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Form 1040C: U.S. Departing Alien Income Tax Return
IRS Form 1040-C is the U.S. Departing Alien Income Tax Return used by aliens leaving the United States or its territories to report income and pay expected tax liability. For 2026, the maximum social security tax amount is $184,500.
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IRS Form 1040C - U.S. Departing Alien Income Tax Return
IRS Form 1040-C is the U.S. Departing Alien Income Tax Return used by aliens leaving the United States or its territories to report income and pay expected tax liability. For 2026, the maximum social security tax amount is $184,500.
Risk Radar
Scan points- 1Ensure you file Form 1040-C before leaving the U.S.; otherwise, reporting is incomplete.
- 2Failing to include both spouses’ income in Part III and furnishing both spouses' information in Part I.
- 3Not entering your identifying number (usually SSN) where requested at the top of page 1.
- 4Forgetting that Form 1040-C must be filed before the alien leaves the U.S./territories.
- 5Reporting income on Line 5, column (f) when it should instead be reported on Line 1 of column (f).
Plain English
This form allows individuals who are leaving the U.S. to report all the money they earned during the year and calculate how much federal income tax they owe on that earnings. It must be filed before the alien departs from the United States or any of its territories.
Submission Date
- Filing date: 2026-02-19 17:10:42
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an alien is departing the United States or any of its territories and needs to report income and pay expected tax liability.
- Do not use it when you are a U.S. citizen or former long-term resident who does not meet the criteria for filing Form 1040-C (though former citizens may still need to file).
- Check Form 2063 instead when you have filed all U.S. tax returns and are using the shorter form option.
Form selector
Use this form or another form?
Transferring a digital asset between your owned wallets
You must answer 'Yes' or 'No' regarding this transaction type on Form 1040-C.
✓ Check Box/Line Item
Tax from recapture of investment credit
This form is used specifically to calculate tax resulting from the recapture of an investment credit.
✓ Use Form 4255
Claiming child tax credit up to limits
The child tax credit can only be claimed to the extent allowable on line 20 of Form 1040-C.
✓ Verify Limit Calculation
Deadline or filing window
The filing trigger is the alien's departure from the United States or its territories. The deadline itself is immediately upon that departure. Since it is a continuous-use form, filers must enter the correct tax year at the top to identify the period being reported.
Checklist
What you need before filling it out
Digital Asset Transactions
Yes/No answer checkbox · Instructions p.7
Tax Rate (Line 25)
Generally 30% of line 24 amount · Instructions p.8
Child Tax Credit Limit
Allowable amount on Line 20 · Instructions p.8
AMT Exemption Amount
$90,100 (or higher) · Instructions p.1
SS Tax Limit
$184,500 · Instructions p.1
Form 1040-C Submission
Signature · Form 1040-C itself
Before you submit
- 1Ensure you have entered an entry at the top of Form 1040-C to identify the tax year.
- 2Check the appropriate box indicating whether you transferred digital assets or purchased them using currency.
- 3If applicable, attach a statement showing your computation if Line 25 tax rate is less than 30%.
- 4Verify that any income/tax from Form 4972 or Form 8814 has been included on line 4 or line 10.
- 5Confirm the child tax credit claimed does not exceed the amount allowable on line 20 of Form 1040-C.
- 6If you had multiple employers, check for excess social security/RRTA tax withheld (referencing Pub. 505).
- 7Sign the bottom of Form 1040-C.
How to file this form
- 1Complete all required lines and sections of Form 1040-C, noting any relevant subtotals from other forms.
- 2If applicable, calculate and include tax amounts from Forms 6251 (AMT) or 8949 (Capital Gains/Losses).
- 3Determine the final tax liability on Line 25, attaching a computation statement if using a treaty-reduced rate.
- 4Sign Form 1040-C to validate the return.
- 5Keep a copy of the signed Form 1040-C for your records.
Known limitations
- 1A resident alien uses the Instructions for Form 1040, U.S. Individual Income Tax Return, to complete Form 1040-C.
- 2A nonresident alien uses the Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return, to complete Form 1040-C.
- 3If a filer is passing through or has specific travel statuses (like C-1 visa), they must use the instructions provided in Form 1040-C.
- 4A nonresident alien can only take deductions allowed on Schedule A (Form 1040-NR) if they have income effectively connected with a U.S. trade or business; otherwise, no deductions are taken.
- 5If an alien is a resident of Canada or Mexico who commutes frequently to the United States and whose wages are subject to withholding, this form applies.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is dated January 2024, and instructions are based on the January 2026 revision of Form 1040-C. The source indicates that the Alternative Minimum Tax (AMT) exemption amount increased to $90,100 (or higher if married filing jointly/separately).
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2024.
- Tax year identification — ensure an entry is made at the top of Form 1040-C to identify the tax year being reported.
- Signature — verify that the form is signed, as it is not considered a valid return otherwise.
- AMT Exemption Amount — confirm the amount listed matches $90,100 (or higher if applicable).
- Social Security Tax Limit — confirm the maximum earned income subject to SS tax for 2026 is $184,500.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 1040-C for records.
- 2If digital assets were disposed of by gift, the filer may be required to file Form 709 (see Instructions for Form 709).
- 3If reporting dependents, each dependent's SSN or ITIN must be entered on Line 15, column (b) of Form 1040-C.
- 4The filer should consult the Instructions for Form 1040 or Form 1040-NR to determine eligibility for tax credits related to dependents.
Sources
- SRCInstructions p.1 — If you are a nonresident alien, use the current Instructions for Form 1040-NR to help complete Form 1040-C.
- SRCInstructions p.2 — Form 1040-C applies if the filer is passing through or has specific travel statuses (e.g., C-1 visa).
- SRCInstructions p.7 — If digital asset income was received as compensation, report it like other income on Schedule A, line 1.
- SRCInstructions p.7 — When reporting dependents, each person's SSN or ITIN must be entered on Line 15, column (b).
- SRCInstructions p.9 — If an income is exempt by treaty and reported on Line 5, it should *not* be included on lines 1 through 4.
- SRCInstructions p.9 — For nonresident aliens, the following listed incomes are exempt from U.S. income tax (listed under Part II).
- SRCInstructions p.10 — Nonresident aliens can take deductions allowed on Schedule A (Form 1040-NR) if they have income effectively connected with a U.S. trade or business.
- SRCNot stated in the official source — verify on the agency site — The maximum social security tax amount for 2026 ($184,500) was provided outside of the direct excerpt but is consistent with the form's context.
Common confusion points
What income do I report if it's a digital asset?
Confusion
If received as compensation or disposed of in trade/business, report it like other income (e.g., W-2 wages on Schedule A, line 1).
Safe check
Ensure the type of digital asset transaction matches the required reporting method.
Should I include all withheld amounts when reporting exempt income?
Confusion
When reporting exempt income on Line 5, column (f), ensure you also enter any amount withheld on that income in Line 5, column (c).
Safe check
Do not include reimbursed amounts by the withholding agent on Form 1040-C.
Can I take deductions if I am a nonresident alien without U.S. trade/business income?
Confusion
If you do not have income effectively connected with a U.S. trade or business, you cannot take any deductions.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 709 — This form may be required if the filer disposed of any digital asset by gift.
Questions about IRS Form 1040C
What is IRS Form 1040C used for?
This form allows individuals who are leaving the U.S. to report all the money they earned during the year and calculate how much federal income tax they owe on that earnings. It must be filed before the alien departs from the United States or any of its territories.
Who must file IRS Form 1040C?
Aliens who intend to leave the United States or any of its territories must file Form 1040-C. This applies even if the alien is not required to pay tax on their income, as long as they are reporting it.
What information does IRS Form 1040C require?
The form collects identifying information in Part I and details dependents in Part II. It also requires reporting specific income types in various sections, such as digital asset income or trust distributions.
When is IRS Form 1040C due?
Form 1040-C must be filed before an alien leaves the United States or any of its territories. The form is a continuous-use form requiring entry for the tax year at the top.
Where do I file IRS Form 1040C?
The instructions do not specify a single service center address, but filers can obtain the form and instructions at IRS.gov/FormW7 to begin filing.
How do I complete IRS Form 1040C?
First, enter your identifying number at the top of page 1. Then, complete Part I with necessary spouse information and identify dependents in Part II (entering their SSN/ITIN). Finally, calculate and report taxes on Line 25, generally entering 30% of the amount from line 24.
What happens if IRS Form 1040C is filed incorrectly?
If Form 1040-C is not filed before an alien leaves the U.S. or its territories, the required tax liability may not be properly reported or paid.
Confusion — what should I check?
If received as compensation or disposed of in trade/business, report it like other income (e.g., W-2 wages on Schedule A, line 1).
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