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Form 1040-C                           U.S. Departing Alien Income Tax Return
(Rev. January 2023)         For tax period or year beginning                      , 20    , and ending                       , 20          OMB No. 1545-0074
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)                Passport or alien registration card number   Date on which you first arrived in the U.S.
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—See instructions.
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 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.
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? .                    . . .    .  . . . .      . . . . .           . .      . . .     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? .      . . .        . . . .       .   . .        . . . .    .  . . . .      . . . . .           . .      . . .     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?                     . . . .    .  . . . .      . . . . .           . .      . . .     Yes        No
7 a   Have you applied for U.S. citizenship?         .       .   . .        . . . .    .  . . . .      . . . . .           . .      . . .     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? .                     . . . .    .  . . . .      . . . . .           . .      . . .     Yes        No
8     If you filed income tax returns in the United States, give the following information for the prior tax year.
   a  Type of return filed (for example, Form 1040, 1040-SR, 1040-NR, 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? .                               . . .     Yes        No
10    Do you plan to return to the United States? .              . .        . . . .    .  . . . .      . . . . .           . .      . . .     Yes        No
      If “Yes,” complete lines 11 through 14 below .
11    Are your spouse and any children remaining in the United States? .                    . . .      . . . . .           . .      . . .     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    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, gift, or otherwise dispose of a digital asset (or a financial interest in a digital 
      asset)? (See instructions.)     .        . . . .       .   . .        . . . .    .  . . . .      . . . . .           . .      . .       Yes        No
14    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. 1-2023)



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Form 1040-C (Rev. 1-2023)                                                                                                                                             Page 2 
Part II           Dependents—See instructions.
15                                                                            (b) Social security            (c) Relationship   (d) ✔ if qualifies for (see instructions):
                   (a) First name           Last name                             number                        to you          Child tax credit     Credit for other dependents
If more         
than four 
dependents, 
see instructions.
Part III          Figuring Your Income Tax
         16       Total income (from page 3, Schedule A, line 4, column (d) or (e)) .                        .  . . .  .      . . .      . .         16
         17       Adjustments. See the instructions and attach appropriate form or statement .                         .      . . .      . .         17
         18       Adjusted gross income. Subtract line 17 from line 16 .              .   . .              . .  . . .  .      . . .      . .         18
Groups   19       Enter the amount from page 4, Schedule D, line 6 or 12, whichever applies                         .  .      . . .      . .         19
I and II 20       Credits. See the instructions and attach appropriate form or statement .                        . .  .      . . .      . .         20
         21       Subtract line 20 from line 19. If zero or less, enter -0- .         .   . .              . .  . . .  .      . . .      . .         21
         22       Other taxes. See the instructions and attach appropriate form .                          . .  . . .  .      . . .      . .         22
         23       Tax for Group I or II. Add lines 21 and 22 .            . . .   .   .   . .              . .  . . .  .      . . .      . .         23
         24       Total income (from page 3, Schedule A, line 4, column (f)) .              .              . .  . .    24
Group 
III      25       Tax (multiply line 24 by 30% (0.30)). If less than 30% (0.30), attach statement showing computation. 
                  See instructions .  .       . .         . .  . . .      . . .   .   .   . .              . .  . . .  .      . . .      . .         25
         26 Total tax. Add lines 23 and 25 .                   . . .      . . .   .   .   . .              . .  . . .  .      . . .      . .         26
          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                       . . .   .   .   . .              . .  . . .  .      . . .      . .         30
         31       If line 26 is more than line 29, subtract line 30 from line 26. This is the amount you owe  .                          . .         31
         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  .                           . .         32
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 
                   Your signature                                           Date            Your occupation                                If the IRS sent you an Identity 
Joint return?                                                                                                                              Protection PIN, enter it here 
See instructions.                                                                                                                          (see inst.) 
Keep a copy for 
your records.      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.                                                 Email address 
                Print/Type preparer’s name                       Preparer’s signature                             Date            Check          if  PTIN
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                                  , 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. 1-2023)



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Form 1040-C (Rev. 1-2023)                                                                                                                                       Page 3 
Schedule A    Income—See instructions.
                                                                                                                                  Nonresident alien income
1                                      (b) Type of income           (c) Amount of U.S.          (d) Resident alien         (e) Effectively       (f) Not effectively 
  (a) Payer of       income          (such as salary,       wages,  income tax        paid or         income          connected with a U.S.      connected with a U.S. 
                                      dividends, rents, etc.)
                                        taxable interest,           withheld at source                                   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   .  .      .     . . .   .  . .        . .        4 
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            (d) Sales price        (e) Cost or other       (f) Gain or (loss) 
  (If necessary, attach statement of               (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)  .                          .  . . .    . .        . . .  .   . .            2 
Schedule C    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          (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  .                  .  .          .  . . .    . .        . . .  .   . .            2 
                                                                                                                                            Form 1040-C (Rev. 1-2023)



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Form 1040-C (Rev. 1-2023)                                                                                          Page 4 
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 .    .   . .  . .  . .  .   . .  . .   . .   . . .   . .    . . .    1 

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
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 .    .   . .  . .  . .  .   . .  . .   . .   . . .   . .    . . .    7

8  Enter itemized deductions from page 3, Schedule C, line 2     . .  . .   . .   . . .   . .    . . .    8

9  Taxable income. Subtract line 8 from line 7     . .  . .  .   . .  . .   . .   . . .   . .    . . .    9

10 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. 1-2023)






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