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Department of the Treasury
Internal Revenue Service
Instructions for Form 1040-C

(Rev. January 2024)

(Use with the January 2024 revision of Form 1040-C)
U.S. Departing Alien Income Tax Return

Future developments. For the latest information about tax credit on line 29. These filers are only allowed to claim the
developments related to Form 1040-C and its instructions, child tax credit to the extent allowable on line 20.
such as legislation enacted after they were published, go to Individual taxpayer identification number (ITIN) renew-
IRS.gov/Form1040C. al. ITINs that were not included on at least one tax return
filed in the last 3 consecutive years (2021, 2022, or 2023 for
What's New tax year 2024) expired on December 31, 2023. For more
Standard deduction. If you do not itemize your deductions, information, go to IRS.gov/ITIN. If you need to renew your
you may be able to take the standard deduction. The basic ITIN, see the Instructions for Form W-7 at IRS.gov/FormW7.
standard deduction has increased for 2024. See Standard Social security number (SSN) required for child tax
Deduction (Group I only), later. credit. Your child must have an SSN issued before the due
Alternative minimum tax (AMT) exemption amount in- date of your 2024 return (including extensions) to be claimed
creased. The AMT exemption amount is increased to as a qualifying child for the child tax credit or additional child
$85,700 ($133,300 if married filing jointly or qualifying tax credit. If your dependent child has an ITIN, but not an
surviving spouse; $66,650 if married filing separately). The SSN, issued before the due date of your 2024 return
income level at which the AMT exemption begins to phase (including extensions), you may be able to claim the new
out has increased to $609,350 ($,218,700 if married filing credit for other dependents for that child.
jointly; $609,350 if married filing separately).
Social security tax. For 2024, the maximum amount of General Instructions
earned income (wages and net earnings from
self-employment) subject to the social security tax is Purpose of Form
$168,600. Form 1040-C is used by aliens who intend to leave the United
States or any of its possessions to:
Reminders • Report income received or expected to be received for the
Use your 2023 tax return as a guide in figuring your 2024 tax, entire tax year, and
but be sure to consider the following. • Pay the expected tax liability on that income, if they are
required to do so.
Continuous use Form 1040-C. Form 1040-C is a
continuous use form. Filers will make an entry at the top of Form 1040-C must be filed before an alien leaves the
the form to identify the tax year. United States or any of its possessions. For more
We will revise these instructions annually to show information, see How To Get the Certificate, later.
inflation-adjusted items for various Code provisions.
If you are a nonresident alien, use the current
Former U.S. citizens and former U.S. long-term resi- TIP Instructions for Form 1040-NR, U.S. Nonresident
dents. If you expatriate or terminate your long-term Alien Income Tax Return, to help you complete Form
residency in 2024, you must file Form 8854, Initial and Annual 1040-C.
Expatriation Statement, with your 2024 income tax return.
You may also be subject to income tax under section 877A If you are a resident alien, use the current
on the net unrealized gain on your property as if the property TIP Instructions for Forms 1040, U.S. Individual Income
had been sold on the day before your expatriation date. You Tax Return, to help you complete Form 1040-C.
figure this tax on Form 8854. For more details, see the Form
8854 and its instructions at IRS.gov/Form8854. Also, see You can get tax forms, instructions, and publications from
Pub. 519, U.S. Tax Guide for Aliens. the IRS. See Additional information, later.
Social security or Medicare taxes withheld in error. If Alien status rules. If you are not a citizen of the United
you are a foreign student on an F-1, J-1, M, or Q visa, and States, specific rules apply to determine if you are a resident
social security or Medicare taxes were withheld on your or nonresident alien for tax purposes. Intent is not a factor in
wages in error, you may want to file Form 843, Claim for determining your residency status.
Refund or Request for Abatement, to request a refund of
You are considered a resident alien if you meet either the
these taxes. For more information, see Nonresident Alien
green card test or the substantial presence test. However,
Students and Refund of Taxes Withheld in Error in chapter 8
even though you otherwise would meet the substantial
of Pub. 519.
presence test, you will not be considered a U.S. resident if
Child tax credit not refundable for resident aliens elect- you qualify for the closer connection to a foreign country
ing to exclude foreign earned income from tax. Group I exception or you are able to qualify as a nonresident alien by
(resident alien) filers who exclude foreign earned income reason of a tax treaty. These tests and the exception are
from their gross income may not claim any additional child discussed in the instructions for Part I—Explanation of
Status—Resident or Nonresident Alien, later.

Jan 5, 2024 Cat. No. 11311Q

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J-2, or Q visa. Additionally, you must not have received any
Final Return Required income from sources in the United States other than:
A Form 1040-C is not a final return. You must file a final a. Allowances covering expenses incident to your study
income tax return after your tax year ends. or training in the United States (including expenses for travel,
maintenance, and tuition);
If you are a U.S. citizen or resident alien on the last day of b. The value of any services or accommodations
the year, you should file Form 1040 (or 1040-SR) reporting furnished incident to such study or training;
your worldwide income. If you are not a U.S. citizen or
resident alien on the last day of the year, you should file Form c. Income from employment authorized under U.S.
1040-NR. However, certain individuals who were resident immigration laws; or
aliens at the beginning of the tax year but nonresident aliens d. Interest on deposits, but only if that interest is not
at the end of the tax year must file a “dual-status” return. See effectively connected with a U.S. trade or business.
Dual-status tax year, later. 3. You are a student, or the spouse or child of a student,
with an M-1 or M-2 visa. To qualify, you must not have
Any tax you pay with Form 1040-C counts as a credit received any income from sources in the United States other
against tax on your final return. Any overpayment shown on than:
Form 1040-C will be refunded only if and to the extent your
final return for the tax year shows an overpayment. a. Income from employment authorized under U.S.
immigration laws, or
Note. There are some tax items that are not addressed on b. Interest on deposits, but only if that interest is not
Form 1040-C or in these instructions that must be taken into effectively connected with a U.S. trade or business.
account on your final return. For example, if you are a Group I 4. Any of the following applies.
(resident alien) filer, you must reconcile any advance
payments of the premium tax credit with the premium tax a. You are on a pleasure trip and have a B-2 visa.
credit allowed on your tax return. See Form 8962, Premium b. You are on a business trip, have a B-1 visa or a
Tax Credit, and its instructions, for more information. combined B-1/B-2 visa, and do not stay in the United States
or any of its possessions for more than 90 days during the tax
Certificate of Compliance year.
The issuance of a certificate of compliance is not a c. You are passing through the United States or any of its
possessions, including travel on a C-1 visa or under a
CAUTION determined that you owe more tax, you will have to
! final determination of your tax liability. If it is later contract, such as a bond agreement, between a
pay the additional tax due transportation line and the U.S. Attorney General.
d. You are admitted on a border-crossing identification
Form 1040-C or Form 2063. If you are an alien, you should card.
not leave the United States or any of its possessions without e. You do not need to carry passports, visas, or
getting a certificate of compliance from your IRS Field border-crossing identification cards because you are (i)
Assistance Area Director on Form 1040-C or Form 2063, U.S. visiting for pleasure or (ii) visiting for business and do not stay
Departing Alien Income Tax Statement, unless you meet one in the United States or any of its possessions for more than
of the Exceptions, explained later. 90 days during the tax year.
You can file the shorter Form 2063 if you have filed all U.S. f. You are a resident of Canada or Mexico who
income tax returns you were required to file, you paid any tax commutes frequently to the United States to work and your
due, and either of the following applies. wages are subject to income tax withholding.
• You have no taxable income for the year of departure and
for the preceding year (if the time for filing the earlier year's g. You are a military trainee admitted for instruction under
return has not passed). the Department of Defense and you will leave the United
• You are a resident alien with taxable income for the States on official military travel orders.
preceding year or for the year of departure, but the Area However, exception 4 does not apply if the Area Director
Director has decided that your leaving will not hinder believes you had taxable income during the current tax year
collecting the tax. through your departure date or the preceding tax year and
Exceptions. You do not need a certificate of compliance if your leaving the United States would hinder collecting the
any of the following applies. tax.
1. You are a representative of a foreign government who
holds a diplomatic passport, a member of the How To Get the Certificate
representative's household, a servant who accompanies the To get a certificate of compliance you must obtain a sailing or
representative, an employee of an international organization departure permit. To obtain a permit, file Form 1040-C or
or foreign government whose pay for official services is Form 2063 (whichever applies) with your local IRS office
exempt from U.S. taxes and who has no other U.S. source before you leave the United States.
income, or a member of the employee's household who has You must make an appointment for assistance at the
no income from U.S. sources. However, if you signed a ! local office. You can call 844-545-5640 between the
waiver of nonimmigrant's privileges as a condition of holding CAUTION hours of 7 a.m. and 7 p.m. local time to make the
both your job and your status as an immigrant, this exception appointment. Depending on the time of year, some offices
does not apply, and you must get a certificate. may not have available appointments within the 2 to 4 week
2. You are a student, industrial trainee, or exchange time frame you must file so allow enough time to schedule
visitor, or the spouse or child of such an individual. To qualify your appointment before your departure date.
for this exception, you must have an F-1, F-2, H-3, H-4, J-1,

2 Instructions for Form 1040-C (Rev. 01-2024)

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You must also pay all the tax shown as due on Form Lawful permanent resident aliens (green card
1040-C and any taxes due for past years. See Paying Taxes ! holders) with no definite plans to return to the United
and Obtaining Refunds, later. CAUTION States must notify the Department of Homeland
Security of their termination of residency and file Form 8854,
It is advisable for aliens who have been working in the if they:
United States to get the permit from an IRS office in the area
of their employment, but it also can be obtained from an IRS • Plan to surrender their green card, and
office in the area of their departure. • Have been a lawful permanent resident in at least 8
taxable years during the previous 15 taxable years, including
When To Get a Sailing or Departure Permit the taxable year during which they surrender their green card.
You should get your sailing or departure permit at least 2 See the Expatriation Tax information in Pub. 519, for more
weeks before you plan to leave. You cannot apply earlier than detailed information.
30 days before your planned departure date. Do not wait
until the last minute in case there are unexpected problems. Papers To Submit

Forms To File Getting your sailing or departure permit will go faster if you
If you must get a sailing or departure permit, you must file bring to your appointment at the IRS office papers and
Form 2063 or Form 1040-C. Both forms have a “certificate of documents related to your income and your stay in the United
compliance” section. When the certificate of compliance is States. Bring the following records with you if they apply:
signed by an agent of the Field Assistance Area Director, it • Your passport and alien registration card or visa.
certifies that your U.S. tax obligations have been satisfied • Copies of your U.S. income tax returns filed for the past 2
according to available information. Your Form 1040-C copy of years.
the signed certificate, or the one detached from Form 2063, • If you were in the United States for less than 2 years, bring
is your sailing or departure permit. the income tax returns you filed for that period.
• Receipts for income taxes paid on these returns.
Form 2063 • Receipts, bank records, canceled checks, and other
documents that prove your deductions, business expenses,
This is a short form that asks for certain information but does and dependents claimed on your returns.
not include a tax computation. The following departing aliens • A statement from each employer showing wages paid and
can get their sailing or departure permits by filing Form 2063: tax withheld from January 1 of the current year to the date of
• Aliens, whether resident or nonresident, who have had no departure if you were an employee.
taxable income for the tax year up to and including the date • If you were self-employed, you must bring a statement of
of departure and for the preceding year, if the period for filing income and expenses up to the date you plan to leave.
the income tax return for that year has not expired. • Proof of estimated tax payments for the past year and this
• Resident aliens who have received taxable income during year.
the tax year or preceding year and whose departure will not • Documents showing any gain or loss from the sale of
hinder the collection of any tax. However, if the IRS has personal property, including capital assets and merchandise.
information indicating that the aliens are leaving to avoid • Documents relating to scholarship or fellowship grants
paying their income tax, they must file a Form 1040-C. including verification of the grantor, source, and purpose of
the grant.
Aliens in either of these categories who have not filed an • Documents indicating you qualify for any special tax treaty
income tax return or paid income tax for any tax year must benefits claimed.
file the return and pay the income tax before they can be • Document verifying your date of departure from the United
issued a sailing or departure permit on Form 2063. The States, such as an airline ticket.
sailing or departure permit detached from Form 2063 can be • Document verifying your U.S. taxpayer identification
used for all departures during the current year. However, the number, such as a social security card or an IRS-issued CP
IRS may cancel the sailing or departure permit for any later 565 showing your individual taxpayer identification number
departure if it believes the collection of income tax is (ITIN).
jeopardized by that later departure. If you are married and reside in a community property
state, also bring the above-listed documents for your
Form 1040-C CAUTION! spouse. This applies whether or not your spouse
requires a certificate.
If you must get a sailing or departure permit and you do not
qualify to file Form 2063, you must file Form 1040-C. Returning to the United States
Ordinarily, all income received or reasonably expected to be
received during the tax year up to and including the date of If you furnish the IRS with information showing, to the
departure must be reported on Form 1040-C and the tax on it satisfaction of the IRS, that you intend to return to the United
must be paid. When you pay any tax shown as due on the States and that your departure does not jeopardize the
Form 1040-C, and you file all returns and pay all tax due for collection of income tax, you can get a sailing or departure
previous years, you will receive a sailing or departure permit. permit by filing Form 1040-C without having to pay the tax
The IRS may permit you to furnish a bond shown on it. You must, however, file all income tax returns
TIP guaranteeing payment instead of paying the taxes that have not yet been filed as required, and pay all income
for certain years. The sailing or departure permit tax that is due on these returns.
issued under the conditions in this paragraph is only for the
specific departure for which it is issued.

Instructions for Form 1040-C (Rev. 01-2024) 3

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Your Form 1040-C must include all income received and Please note that all Taxpayer Assistance Centers
reasonably expected to be received during the entire year of (TACs) operate by appointment. Services are limited
departure. The sailing or departure permit issued with this and not all services are available at every TAC office.
Form 1040-C can be used for all departures during the Call 844-545-5640 to schedule an appointment.
current year. However, the IRS may cancel the sailing or
departure permit for any later departure if the payment of Remember that you must visit an IRS office at least 2
income tax appears to be in jeopardy. weeks (but no more than 30 days) before you leave the
United States, so make sure you call for an appointment well
Joint Return on Form 1040-C before those time frames.
Please be prepared to furnish your anticipated date of
Departing husbands and wives who are nonresident aliens departure and bring the following records with you if they
cannot file joint returns. However, if one spouse is a resident apply.
alien, they can file a joint return on Form 1040-C if:
• Both spouses can reasonably be expected to qualify to file 1. A valid passport with your alien registration card or
a joint return at the normal close of their tax year. visa.
• The tax years of the spouses end at the same time. 2. Copies of your U.S. income tax returns filed for the
past 2 years. If you were in the United States for less than 2
Paying Taxes and Obtaining Refunds years, bring copies of the income tax returns you filed for that
period.
Except when a bond is furnished, or the IRS is satisfied that 3. Receipts for income taxes paid on these returns.
your departure does not jeopardize the collection of income 4. Receipts, bank records, canceled checks, and other
tax, you must pay all tax shown as due on the Form 1040-C documents that prove your deductions, business expenses,
at the time of filing it. You must also pay any taxes due for and dependents claimed on the returns.
past years. If the tax computation on Form 1040-C results in
an overpayment, there is no tax to pay at the time you file that 5. A statement from each employer you worked for this
return. However, the IRS cannot provide a refund at the time year showing wages paid and tax withheld. If you are
of departure. If you are due a refund, you must file Form 1040 self-employed, you must bring a statement of income and
or Form 1040-NR, as appropriate, at the end of the tax year. expenses up to the date you plan to leave.
6. Proof of any payments of estimated tax for the past
Filing Annual U.S. Income Tax Returns year and the current year.
7. Documents showing any gain or loss from the sale of
Form 1040-C is not an annual U.S. income tax return. If an personal and/or real property, including capital assets and
income tax return is required by law, that return must be filed merchandise.
even though a Form 1040-C has already been filed. The tax 8. Documents concerning scholarship or fellowship
paid with Form 1040- C should be taken as a credit against grants, such as: (a) verification of the grantor, source, and
the tax liability for the entire tax year on your annual U.S. purpose of the grant; (b) copies of the application for, and
income tax return. approval of, the grant; (c) a statement of the amount paid,
and your duties and obligations under the grant; and (d) a list
Identifying Number of any previous grants.
9. Documents indicating qualification for special tax
You are generally required to enter your social security treaty benefits.
number (SSN). To get an SSN for a nonresident alien
spouse, apply at an office of the U.S. Social Security 10. Document verifying your date of departure from the
Administration (SSA). For more, information go to SSA.gov or United States, such as an airline ticket.
call 800-772-121 . 11. Document verifying your U.S. taxpayer identification
number (TIN), such as a social security card or an
If you do not have an SSN and are not eligible to get one, IRS-issued Notice CP 565 showing your ITIN.
you must apply for an individual taxpayer identification
number (ITIN). For details on how to do so, see Form W-7 If you are married and reside in a community property
and its instructions. It usually takes about 4–6 weeks to get ! state, also bring the documents listed on this page for
an ITIN. CAUTION your spouse. This applies whether or not your spouse
requires a certificate
If you already have an ITIN, enter it wherever your SSN is
requested on your tax return. If you are required to include If you are filing Form 1040-C, file an original and one copy
another person’s SSN on your return and that person does for the tax year in which you plan to leave. If you are
not have and cannot get an SSN, enter that person’s ITIN. departing between January 1, 2024, and April 15, 2024, you
An ITIN is for tax use only. It does not entitle you to must also file Form 1040-NR, 1040, or 1040-SR for 2024 and
pay any tax due.
! social security benefits or change your employment
CAUTION or immigration status under U.S. law.
Generally, a certificate of compliance on Form 1040-C will
be issued without your paying tax or posting bond if you have
To find an IRS office, click on Contact Your Local IRS not received a termination assessment. A termination
Office and enter your zip code to find the nearest office. assessment is a demand for immediate payment of income
tax for the current and immediately preceding year.
This certificate applies to all of your departures during the
current tax year, subject to revocation on any later departure

4 Instructions for Form 1040-C (Rev. 01-2024)

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if the Area Director believes your leaving would hinder
Part I—Explanation of
collecting the tax.
Status—Resident or Nonresident
If you owe income tax and the Area Director determines
that your departure will jeopardize the collection of the tax, a Alien
certificate of compliance on Form 1040-C will be issued only Generally, you are considered a resident alien if you meet
when you pay the tax due or post bond. The certificate will either the green card test or the substantial presence test for
apply only to the departure for which it is issued. 2024. You are considered a nonresident alien for the year if
For additional information, go to IRS.gov/Individuals/ you do not meet either of these tests. For more information
International-Taxpayers/Departing-Alien-Clearance-Sailing- on resident and nonresident alien status, see Pub. 519.
Permit. Green card test. You are a resident alien for tax purposes if
you are a lawful permanent resident of the United States at
any time during 2024. You are a lawful permanent resident of
Specific Instructions the United States if you have been given the privilege, under
Joint return. Nonresident aliens cannot file a joint return. U.S. immigration laws, of residing permanently in the United
Resident aliens can file a joint return on Form 1040-C only if States as an immigrant. You generally have this status if the
both of the following apply. U.S. Citizenship and Immigration Services (USCIS) (or its
1. The alien and their spouse reasonably expect to be predecessor organization, the Immigration and Naturalization
eligible to file a joint return at the close of the tax period for Service) has issued you an alien registration card, also
which the return is made. known as a green card.
2. If the tax period of the alien is terminated, the tax Substantial presence test. You are considered a resident
period of their spouse is terminated at the same time. alien for tax purposes if you meet the substantial presence
test for 2024. You meet this test if you were physically present
If Form 1040-C is filed as a joint return, enter both in the United States for at least:
spouses' names, identification numbers, and passport or • 31 days during 2024, and
alien registration card numbers in the spaces provided on • 183 days during the period 2024, 2023, and 2022, using
page 1 of the form. Also, include both spouses' income in the following chart.
Part III and furnish both spouses' information in Part I of the
form. It may be necessary to complete a separate Part I for (a) (b) (c) (d)
each spouse. Year Days of physical Multiplier Testing days
Identifying number. You must enter your identifying presence (multiply (b)
times (c))
number where requested at the top of page 1 of Form
1040-C. Generally, this is your SSN. If you do not have an 2024 1.000
SSN, contact the Social Security Administration (SSA) to find 2023 .333
out if you are eligible for one. 2022 .167
You can call the SSA at 800-772-1213 (for the deaf or Total testing days (add column (d))
hard-of-hearing, call the TTY number,
800-325-0778).

You can also visit the SSA's website at www.ssa.gov/ Days of presence in the United States. Generally, you
ssnumber/, and then enter “Noncitizen” in the search are treated as present in the United States on any day that
box. you are physically present in the country at any time during
ITIN. If you do not have an SSN and are not eligible to get the day. However, you do not count the following days of
one, you must apply for an ITIN. For details on how to apply presence in the United States for the substantial presence
for an ITIN, see Form W-7, Application for IRS Individual test.
Taxpayer Identification Number, and its instructions. Get the • Days you commuted to work in the United States from a
form and its instructions at IRS.gov/FormW7. If you already residence in Canada or Mexico if you regularly commuted
have an ITIN, enter it wherever your SSN is requested on from Canada or Mexico.
your tax return. • Days you were in the United States for less than 24 hours
while you were traveling between two places outside the
If you are required to include another person's SSN on United States.
your return and that person does not have and cannot get an Days you were temporarily present in the United States as
SSN, enter that person's ITIN. •
a regular member of the crew of a foreign vessel engaged in
An ITIN is for tax use only. It does not entitle you to transportation between the United States and a foreign
! social security benefits or change your employment country or a possession of the United States. This rule does
CAUTION or immigration status under U.S. law. For more not apply to any day you were otherwise engaged in a trade
information, go to IRS.gov/Individuals/International- or business in the United States.
Taxpayers/Taxpayer-Identification-Numbers-TIN. • Days you intended, but were unable, to leave the United
States because of a medical condition or medical problem
that arose while you were in the United States.
• Days you are in the United States under a NATO visa as a
member of a force or civilian component to NATO. However,
this exception does not apply to an immediate family member
who is present in the United States under a NATO visa. A

Instructions for Form 1040-C (Rev. 01-2024) 5

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dependent family member must count every day of presence graduated rates that apply to U.S. citizens and resident
for purposes of the substantial presence test. aliens. Income you receive as a partner in a partnership or as
• Days you were an exempt individual. In general, an exempt a beneficiary of an estate or trust is considered effectively
individual is: (a) a foreign- government-related individual, (b) connected with a U.S. trade or business if the partnership,
a teacher or trainee, (c) a student, or (d) a professional estate, or trust conducts a U.S. trade or business.
athlete who is temporarily present in the United States to Income from U.S. sources that is not effectively connected
compete in a charitable sports event. with a U.S. trade or business is generally taxed at 30%. Your
If you qualify to exclude days of presence in the rate may be lower if the country of which you are a resident
and the United States have a treaty setting lower rates.
! United States because you are an exempt individual
CAUTION (other than a foreign-government-related individual) For a list of the types of income not considered effectively
or because of a medical condition or problem, file Form 8843, connected with a U.S. trade or business, see the instructions
Statement for Exempt Individuals and Individuals With a for Schedule A—Income and Schedule B—Certain Gains
Medical Condition, with your final income tax return. and Losses From Sales or Exchanges by Nonresident Aliens
Closer connection to a foreign country exception. of Property Not Effectively Connected With a U.S. Trade or
Even though you otherwise would meet the substantial Business, later. If you are a nonresident alien in the United
presence test, you are not treated as having met that test for States to study or train, see Pub. 519.
2024 if you: (a) were present in the United States for fewer Digital assets. Digital assets are any digital representations
than 183 days during 2024, (b) establish that during 2024 you of value that are recorded on a cryptographically secured
had a tax home in a foreign country, and (c) establish that distributed ledger or any similar technology. For example,
during 2024 you had a closer connection to one foreign digital assets include non-fungible tokens (NFTs) and virtual
country in which you had a tax home than to the United currencies, such as cryptocurrencies and stablecoins. If a
States unless you had a closer connection to 2 foreign particular asset has the characteristics of a digital asset, it will
countries. be treated as a digital asset for federal income tax purposes
If you meet this exception, file Form 8840, Closer Check the “Yes” box next to the question on digital assets
on page 1 of Form 1040-C if at any time during 2024, you:
! Connection Exception Statement for Aliens, with your Received (as a reward, award, or payment for property or
CAUTION final income tax return. •
services); or
Residence determined by tax treaty. If you are a • Sold, exchanged, or otherwise disposed of a digital asset
dual-resident taxpayer, you can still claim the benefits under (or any financial interest in any digital asset).
an income tax treaty on Form 8833, Treaty-Based Return For example, check “Yes” if at any time during 2024 you:
Position Disclosure Under Section 6114 or 7701(b). A • Received digital assets as payment for property or
dual-resident taxpayer is one who is a resident of both the services provided;
United States and another country under each country's tax • Received digital assets as a result of a reward or award;
laws. The income tax treaty between the two countries must • Received new digital assets as a result of mining, staking,
contain a provision that provides for resolution of conflicting and similar activities;
claims of residence (tie-breaker rule). If you are treated as a • Received digital assets as a result of a hard fork;
resident of a foreign country under a tax treaty, you are • Disposed of digital assets in exchange for property or
treated as a nonresident alien in figuring your U.S. income services;
tax. For purposes other than figuring your tax, you will be • Disposed of a digital asset in exchange or trade for another
treated as a U.S. resident. digital asset;
For more information, go to IRS.gov/Individuals/ • Sold a digital asset; or
TIP International-Taxpayers/Tax-Treaties. • Otherwise disposed of any other financial interest in a
digital asset.
You have a financial interest in a digital asset if you are the
Dual-status tax year. A dual-status tax year is one in which
owner of record of a digital asset, or have an ownership stake
you have been both a resident alien and a nonresident alien.
in an account that holds one or more digital assets, including
The most common dual-status tax years are the years of
the rights and obligations to acquire a financial interest, or
arrival and departure. In figuring your income tax liability for a
you own a wallet that holds digital assets.
dual-status tax year, different U.S. income tax rules apply to
each status. You must follow these rules in completing Form The following actions or transactions in 2024, alone,
1040-C. See the Instructions for Form 1040-NR for details. generally don’t require you to check “Yes”:
• Holding a digital asset in a wallet or account;
Certain resident aliens who leave the United States • Transferring a digital asset from one wallet or account you
! during the year may be subject to tax under section own or control to another wallet or account that you own or
CAUTION 877A. These resident aliens compute their tax using
control; or
the method prescribed under section 877A when completing • Purchasing digital assets using U.S. or other real currency,
Form 1040-C. See Form 8854 and its instructions. Also, see including through the use of electronic platforms such as
chapter 4 of Pub. 519 for more information. PayPal and Venmo.
Income effectively connected with a U.S. trade or busi- Do not leave the question unanswered. You must answer
ness—nonresident aliens. If you are a nonresident alien, “Yes” or “No” by checking the appropriate box. For more
the tax on your income depends on whether the income is or information, go to IRS.gov/virtualcurrencyfaqs.
is not effectively connected with a U.S. trade or business. How to report digital assets transactions. If you
disposed of any digital asset in 2024, that you held as a
Income effectively connected with a U.S. trade or business
capital asset, through a sale, exchange, or transfer, check
(including wages earned by an employee) is taxed at the
“Yes” and use Form 8949, Sales and other Dispositions of

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Capital Assets to calculate your capital gain or loss and losses are now computed without regard to any deduction
report that gain or loss on Schedule D (Form 1040). allowed under section 172 or 199A and without regard to any
If you received any digital asset as compensation for deductions, gross income, or gains attributable to any trade
services or disposed of any digital asset that you held for sale or business of performing services as an employee. See
to customers in a trade or business, you must report the Form 461 and its instructions for more information.
income as you would report other income of the same type The CARES Act repealed the limitation on excess
(for example, W-2 wages on Form 1040 -C, Schedule A, TIP business losses under section 461(l) of the Internal
line 1). Revenue Code for tax years 2018, 2019, and 2020. If
If you disposed of any digital asset by gift, you may be you filed a 2018, 2019, or 2020, return with the limitation, you
required to file Form 709. See Who Must File and Transfers can file an amended tax return to use the losses to reduce
Subject to the Gift Tax in the Instructions for Form 709 for your income
more information.
Line 20. Credits. If you are a Group I (resident alien) filer,
Part II—Dependents you can claim the same credits as on Form 1040 (or
You may be able to claim a tax credit for your dependents. To 1040-SR). If you are a Group II (nonresident alien with
find out if a person qualifies as your dependent, and to find income effectively connected with a U.S. trade or business)
out if your dependent qualifies you to take the child tax credit filer, you can generally claim the same credits as on Form
or the credit for other dependents, see the Instructions for 1040-NR.
Form 1040 or the Instructions for Form 1040-NR. Line 22. Other taxes. Enter on line 22 any other taxes such
Line 15, column (b). You must enter each dependent's as those listed below. Also use the 2023 Instructions for Form
SSN or ITIN. See Identifying number, earlier. 1040 or the 2023 Instructions for Form 1040-NR for
information on the additional taxes to include on this line.
Line 15, column (d). Check the appropriate box in this • Self-employment tax. This tax applies to resident aliens
column if your dependent is a qualifying child for the child tax and to nonresident aliens if an international social security
credit or for the credit for other dependents. agreement in effect determines that the nonresident alien is
covered under the U.S. social security system. The
Part III—Figuring Your Income Tax self-employment tax rate for 2024 is 15.3%. This includes a
Read the descriptions on line 1 of Form 1040-C for Groups I, 2.9% Medicare tax and a 12.4% social security tax. Use
II, and III to see which group(s) applies to you. If Group I or II Schedule SE (Form 1040), Form 1040-PR, or Form 1040-SS
applies, use lines 16 through 23 to figure your tax. If Group III to figure your self-employment tax. For 2024, the maximum
applies, use lines 24 and 25 to figure your tax. If you are a amount of self-employment income subject to the social
nonresident alien to which both Groups II and III apply, use security tax is $168,600. There is no limit on the amount of
lines 16 through 25 to figure your tax. self-employment income subject to the Medicare tax.
Line 17. Adjustments. If you are a resident alien, you can You can find more information on international social
take the adjustments allowed on Form 1040 (or 1040-SR). security agreements (also known as totalization
The current Instructions for Form 1040 have information on agreements) at IRS.gov/Individuals/International-
adjustments you can take. Taxpayers/Totalization-Agreements.
If you are a nonresident alien and have income effectively Social security and Medicare taxes on tip income not
•
connected with a U.S. trade or business, you can take the reported to employer. If you received tips of $20 or more in
adjustments allowed on Form 1040-NR. See the Form any month and you did not report the full amount to your
1040-NR instructions. employer, you must generally pay these taxes. See the
If you are a nonresident alien and all your income is not Instructions for Form 1040 or the Instructions for Form
effectively connected with a U.S. trade or business, you 1040-NR.
cannot take any adjustments. • Social security and Medicare taxes not withheld by
Adjustments that you take on line 17 include the qualified employer. If you are an employee who received wages from
business income deduction and the excess business loss an employer who did not withhold social security and
adjustment figured on Form 461, Limitation on Business Medicare tax from your wages, you may owe these taxes.
Losses. See the Instructions for Form 1040 or the Instructions for
• Qualified business income deduction. Generally, Form 1040-NR.
taxpayers other than corporations are allowed a deduction of • Additional Medicare Tax. For information about the
up to 20% of their qualified business income from a qualified Additional Medicare Tax, see the Instructions for Form 8959.
trade or business. The deduction is subject to multiple • Net Investment Income Tax. For information about the
limitations such as the type of trade or business, the Net Investment Income Tax, see the Instructions for Form
taxpayer's taxable income, the amount of W-2 wages paid 8960.
with respect to the qualified trade or business, and the • Additional tax on IRAs, other qualified retirement
unadjusted basis of qualified property held by the trade or plans, etc. If you received a distribution from or made an
business. The deduction can be taken in addition to the excess contribution to one of these plans, you may owe this
standard or itemized deductions. For more information, see tax. See the Instructions for Form 1040 or the Instructions for
Form 8995, Qualified Business Income Deduction Simplified Form 1040-NR.
Computation and Form 8995-A, Qualified Business Income • Household employment taxes. If you pay cash wages to
Deduction, and their instructions. any one household employee in 2024, you may owe this tax.
• Excess business loss adjustment. Excess business See the Instructions for Form 1040 or the Instructions for
losses for noncorporate taxpayers are limited to tax years Form 1040-NR.
beginning after 2020 and before 2029. Also, excess business

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• Tax on accumulation distribution of trusts. Use Form other fiduciary for an individual who has to file Form 1040-C,
4970, Tax on Accumulation Distribution of Trusts to figure the sign your name for the individual. File Form 56.
tax.
Paid preparers must sign. Generally, anyone you pay to
• Tax from recapture of investment credit. Use Form
prepare your return must sign it and include their Preparer
4255, Recapture of Investment Credit to figure the tax.
Tax Identification Number (PTIN) in the space provided. The
• Tax from recapture of low-income housing credit. Use
preparer must also give you a copy of the return for your
Form 8611, Recapture of Low-Income Housing Credit to
records. Someone who prepares your return but does not
figure the tax.
charge you should not sign your return.
• Tax from recapture of federal mortgage subsidy. Use
Form 8828, U.S. Withholding Tax Return for Certain Schedule A—Income
Dispositions by Foreign Persons to figure the tax.
• Repayment of first-time homebuyer credit. You must Line 1, column (c). Enter amounts shown as federal
repay the first-time homebuyer credit if you bought the home income tax withheld on your Forms W-2, 1099, 1042-S, etc.
in 2008. For details about repaying the first-time homebuyer Be sure to enter the amount withheld on the same line on
credit, see the Instructions for Form 5405. which the related income is reported. Include the amount of
any Additional Medicare Tax withheld by your employer. For
Line 25. Tax. Generally, you must enter 30% of the amount more information, visit IRS.gov/Businesses/Small-
on line 24. However, if you are entitled to a lower rate or an Businesses-Self-Employed/Questions-And-Answers-For-
exemption from tax because of a treaty between your country The-Additional-Medicare-Tax.
and the United States, attach a statement showing your
computation of the tax. Also, include the applicable treaty Line 1, column (d). Resident aliens should include income
article(s). that would be included on Form 1040 (or 1040-SR), such as
wages, salaries, interest, dividends, rents, and certain
You can find information on lower rates or an alimony received (see Caution, next).
TIP exemption from tax because of a treaty between your
country and the United States at IRS.gov/Individuals/ Alimony or separate maintenance received pursuant
International-Taxpayers/Tax-Treaty-Tables. ! to a divorce or separation agreement entered into on
CAUTION or before December 31, 2018, is income on your
Line 29. Other payments. Include on line 29 any of the Form 1040-C unless that agreement was changed after
following payments. See the Instructions for Form 1040 or the December 31, 2018, to expressly provide that alimony
Instructions for Form 1040-NR for details on other payments received isn't included in your income. Alimony received is
to include on this line. not included in your income if you entered into the divorce or
• Earned income credit (EIC). This credit applies only to separation agreement after December 31, 2018.
resident aliens. Enter any EIC that is due to you.
• Additional child tax credit. For information on the credit Line 1, column (e). Enter nonresident alien income
and any changes for 2024, see Pub. 505, Tax Withholding effectively connected with a U.S. trade or business.
and Estimated Tax. If you are a Group I (resident alien) filer Nonresident aliens should include income that would be
and you exclude any foreign earned income from your gross included on page 1 of Form 1040-NR. This includes:
income (see section 911 and Form 2555, Foreign Earned • Salaries and wages (generally shown in box 1 of Form
Income), you may not claim any additional child tax credit W-2),
here on line 29. You are only allowed to claim the child tax • The taxable part of a scholarship or fellowship grant,
credit to the extent allowable on line 20. • Business income or loss (income that would be included
• Net Premium Tax Credit (PTC). For information about the on Schedule C (Form 1040) as an attachment to Form
Net PTC, see the Instructions for Form 8962 and Pub. 974, 1040-NR), and
Premium Tax Credit. • Any other income considered to be effectively connected
• U.S. income tax paid at previous departure during the with a U.S. trade or business. See the Instructions for Form
tax period. Enter any tax you paid if you previously departed 1040-NR for details.
the United States during this tax period. Line 1, column (f). Enter nonresident alien income from
• Excess social security and RRTA tax withheld. If you U.S. sources that is not effectively connected with a U.S.
had two or more employers in 2024 who together paid you trade or business, including:
more than $168,600 in wages, too much social security tax or • Interest, dividends, rents, salaries, wages, premiums,
tier 1 railroad retirement (RRTA) tax may have been withheld. annuities, compensation, remuneration, and other fixed or
See Pub. 505. determinable annual or periodic gains, profits, income, and
• Credit for federal tax paid on fuels. Use Form 4136, certain alimony received (see Caution, earlier);
Credit For Federal Tax Paid On Fuels to figure the credit. • Prizes, awards, and certain gambling winnings. Proceeds
from lotteries, raffles, etc., are gambling winnings. You must
Signature
report the full amount of your winnings. In most cases, you
Form 1040-C is not considered a valid return unless you sign cannot offset losses against winnings and report the
it. You may have an agent in the United States prepare and difference;
sign your return if you are sick or otherwise unable to sign. • 85% of the U.S. social security benefits you receive. This
However, you must have IRS approval to use an agent. To amount is treated as U.S. source income not effectively
obtain approval, file a statement with the IRS office where connected with a U.S. trade or business and is subject to the
you file Form 1040-C explaining why you cannot sign. 30% tax rate, unless exempt or taxed at a reduced rate under
If an agent (including your spouse) signs for you, your a U.S. tax treaty. Social security benefits include any monthly
authorization of the signature must be filed with the return. benefit under Title II of the Social Security Act or part of a tier
1 railroad retirement benefit treated as a social security
Court-appointed conservator, guardian, or other fidu-
ciary. If you are a court-appointed conservator, guardian, or

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benefit. They do not include any supplemental security Dividends in chapter 2 of Pub. 519 for the definition of foreign
income (SSI) payments. corporation and how to figure the amount of excludable
dividends.
Line 5. Include on line 5, column (d), (e), or (f), all income
you received during the year that is exempt by Code (see Certain items of income may be exempt from federal tax
examples below). Also, include on line 5 income that is under a tax treaty. For more information, go to IRS.gov/
exempt by treaty, but only if the income is reportable in Individuals/International-Taxpayers/Tax-Treaty-Tables. For
column (d) or (e). Attach a statement that shows the basis for general information on tax treaties, go to IRS.gov/Individuals/
the treaty exemption (including treaty and article(s)). International-Taxpayers/Tax-Treaties. Also, see Pub. 901, U.S.
Note. Do not include on line 5 income reportable in Tax Treaties.
column (f) that is exempt by treaty. Instead, report these
amounts on line 1 of column (f) and explain on the statement Schedule B—Certain Gains and
required for Part III, line 25, the basis for the reduced rate or Losses From Sales or Exchanges by
exemption.
Be sure to include on line 5, column (c), any amount Nonresident Aliens of Property Not
withheld on exempt income you are reporting on line 5, Effectively Connected With a U.S.
column (d), (e), or (f). For example, include amounts that
were withheld by a withholding agent that was required to Trade or Business
withhold due to lack of documentation. However, do not If you are a nonresident alien, use Schedule B to figure your
include amounts reimbursed by the withholding agent. gain or loss from the sale or exchange of property not
Do not include on lines 1 through 4 any amount that is effectively connected with a U.S. trade or business. Include
reportable on line 5. the following types of income. For more information on these
types of income, see Pub. 519 and the Instructions for Form
Exempt income for nonresident aliens. The following 1040-NR.
income received by nonresident aliens is exempt from U.S.
tax. 1. Capital gains. Capital gains in excess of capital losses if
you were in the United States at least 183 days during the
1. Interest on bank deposits or withdrawable accounts year.
with savings and loan associations or credit unions that are
chartered and supervised under federal or state law, or Note. The gain or loss on the disposition of a U.S. real
amounts held by an insurance company under an agreement property interest is considered effectively connected and
to pay interest on them, if the income is not effectively should be shown in Schedule A, column (e).
connected with a U.S. trade or business. Certain portfolio 2. Income other than capital gains.
interest on obligations issued after July 18, 1984, is also • Gains on the disposal of timber, coal, or U.S. iron ore with
exempt income. a retained economic interest.
2. Your personal service income if: • Gains from the sale or exchange of patents, copyrights,
a. You were in the United States 90 days or less during secret processes and formulas, goodwill, trademarks, trade
the tax year, brands, franchises, and other like property, or of any interest
in any such property. The gains must result from payments for
b. You received $3,000 or less for your services, and the production, use, or disposition of the property or interest.
c. You performed the services as an employee of or
Original issue discount (OID). If you sold or exchanged
under contract with a nonresident alien individual, foreign
the obligation, include only the OID that accrued while you
partnership, or foreign corporation not engaged in a U.S.
held the obligation minus the amount previously included in
trade or business; or for a foreign office of a U.S. partnership,
income. If you received a payment on the obligation, see Pub.
corporation, citizen, or resident.
519.
3. Capital gains not effectively connected with a U.S.
trade or business if you were in the United States fewer than Schedule C—Itemized Deductions
183 days during the tax year. Exception: Gain or loss on the If you are a resident alien, you can take the deductions
disposition of a U.S. real property interest is not exempt. allowed on Schedule A (Form 1040). See the Instructions for
4. U.S. bond income. Your income from series E, EE, H, Schedule A (Form 1040).
or HH U.S. savings bonds that you bought while a resident of
If you are a nonresident alien and have income effectively
the Ryukyu Islands (including Okinawa) or the Trust Territory
connected with a U.S. trade or business, you can take the
of the Pacific Islands (Caroline and Marshall Islands).
deductions allowed on Schedule A (Form 1040-NR). See the
5. Annuities you received from qualified annuity plans or Instructions for Form 1040-NR.
trusts if both of the following conditions apply.
a. The work that entitles you to the annuity was Note. If you do not have income effectively connected with a
performed either (1) in the United States for a foreign U.S. trade or business, you cannot take any deductions.
employer and you met the conditions under 2 earlier, or (2) Residents of India who were students or business
outside the United States; and ! apprentices may be able to take the standard
b. When the first amount was paid as an annuity, at least CAUTION deduction. See Pub. 519 for details.
90% of the employees covered by the plan (or by the plan or
plans that included the trust) were U.S. citizens or residents. Personal casualty losses. You can claim an itemized
6. U.S. source dividends paid by certain foreign deduction for any personal casualty loss only to the extent it
corporations if they are not effectively connected with your is attributable to a federally declared disaster.
U.S. trade or business. See Second exception under

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Disaster tax relief. You can find information on prior and • $66,650 if married filing separately.
the most recent Presidentially declared disasters at IRS.gov/
DisasterTaxRelief. Lines 6 and 12
For prior declared disaster and tax relief provided by the Include in the total on line 6 or line 12, the excess advance
IRS based on FEMA's declarations of individual assistance, premium tax credit repayment from line 29 of Form 8962. See
visit Around the Nation. For more information, see the current the Instructions for Form 8962.
Instructions for Form 4684. Additional information. For more information on the
Line 2. Add the amounts in columns (b) and (d) of line 1. taxation of resident and nonresident aliens, residency tests,
Enter the total here and on Schedule D, line 2 or line 8, and other special rules, see Pub. 519.
whichever applies. Getting tax forms, instructions, and
publications. Go to IRS.gov/Forms to download
Schedule D—Tax Computation current and prior-year forms, instructions, and
publications.
Standard Deduction (Group I only)
If you do not itemize your deductions, you can take the 2024 Ordering tax forms, instructions, and
standard deduction listed below for your filing status. publications. Go to IRS.gov/OrderForms to order
current forms, instructions, and publications; call
Filing Standard 800-829-3676 to order prior-year forms and instructions. The
Status Deduction IRS will process your order for forms and publications as
Married filing jointly or soon as possible. Don't resubmit requests you've already
Qualifying surviving spouse . . . . . . . . . . . . . . $29,200* sent us. You can get forms and publications faster online.
Head of household . . . . . . . . . . . . . . . . . . . . $21,900*
Single or Married filing People who are deaf, hard-of-hearing, or have a
separately . . . . . . . . . . . . . . . . . . . . . . . . . $14,600* speech disability and who have access to TTY/TDD
equipment can call 800-829-4059. Deaf or
*To these amounts, add the additional amount shown, later.
hard-of-hearing individuals can also contact the IRS through
relay services such as Telecommunications Relay Services
at FCC.gov/TRS.
Additional amount for the elderly or the blind. An
additional standard deduction amount of $1,550 is allowed Online tax information in other languages. You
for a married individual (whether filing jointly or separately) or TIP can find information on IRS.gov/MyLanguage if
a qualifying surviving spouse who is age 65 or older or blind English isn't your native language.
in 2024 ($3,100 if the individual is both age 65 or older and
blind, $6,200 if both spouses are age 65 or older and blind). Getting answers to your tax questions. If you
An additional standard deduction amount of $1,950 is TIP have a tax question not answered by this publication,
allowed for an unmarried individual (single or head of go to IRS.gov/Individuals/International-Taxpayers.
household) who is age 65 or older or blind ($3,900 if the You can also go to the IRS Interactive Tax Assistant page at
individual is both age 65 or older and blind). IRS.gov/Help/ITA where you can find topics by using the
search feature or viewing the categories listed.
Note. If you were born before January 2, 1959, you are
considered to be age 65 or older in 2024. Getting a transcript of your return. With an online
Your standard deduction is zero if (a) your spouse account, you can access a variety of information to help you
during the filing season. You can get a transcript, review your
! itemizes on a separate return, or (b) you were a
CAUTION dual-status alien and you do not elect to be taxed as most recently filed tax return, and get your adjusted gross
a resident alien for 2024. income. Create or access your online account at IRS.gov/
Account.
Lines 4 and 10 Reporting and resolving your tax-related identity theft
Include in the total on line 4 or line 10, whichever applies, any issues.
tax from Form 4972, Tax on Lump-Sum Distributions, and • Tax-related identity theft happens when someone steals
Form 8814, Parents' Election To Report Child's Interest and your personal information to commit tax fraud. Your taxes can
Dividends. be affected if your SSN is used to file a fraudulent return or to
claim a refund or credit.
Also, include any recapture of an education credit. You • The IRS doesn’t initiate contact with taxpayers by email,
may owe this tax if you claimed an education credit in an text messages (including shortened links), telephone calls, or
earlier year and either tax-free educational assistance or a social media channels to request or verify personal or
refund of qualified expenses was received in 2023 for the financial information. This includes requests for personal
student. See Form 8863, Education Credits for more details. identification numbers (PINs), passwords, or similar
information for credit cards, banks, or other financial
Lines 5 and 11 accounts.
Include in the total on line 5 or line 11, whichever applies, any • Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central
tax from Form 6251, Alternative Minimum Tax—Individuals. webpage, for information on identity theft and data security
protection for taxpayers, tax professionals, and businesses. If
The AMT exemption amount is: your SSN has been lost or stolen or you suspect you’re a
• $85,700 if single or head of household; victim of tax-related identity theft, you can learn what steps
• $133,300 if married filing jointly or a qualifying surviving you should take.
spouse

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• Get an Identity Protection PIN (IP PIN). IP PINs are • You’ve tried repeatedly to contact the IRS but no one has
six-digit numbers assigned to taxpayers to help prevent the responded, or the IRS hasn’t responded by the date
misuse of their SSNs on fraudulent federal income tax promised.
returns. When you have an IP PIN, it prevents someone else
from filing a tax return with your SSN. To learn more, go to How Can You Reach TAS?
IRS.gov/IPPIN.
Protect yourself from suspicious emails or phishing TAS has offices in every state, the District of Columbia, and
schemes. Phishing is the creation and use of email and Puerto Rico. To find your advocate’s number:
websites designed to mimic legitimate business emails and • Go to TaxpayerAdvocate.IRS.gov/Contact-Us;
websites. The most common form is sending an email to a • Call the IRS toll free at 800-TAX-FORM (800-829-3676) to
user falsely claiming to be an established legitimate order a copy of Pub. 1546;
enterprise in an attempt to scam the user into surrendering • Check your local directory; or
private information that will be used for identity theft. • Call TAS toll free at 877-777-4778.
The IRS doesn't initiate contact with taxpayers via emails.
Also, the IRS doesn't request detailed personal information How Else Does TAS Help Taxpayers?
through email or ask taxpayers for the PIN numbers,
passwords, or similar secret access information for their TAS works to resolve large-scale problems that affect many
credit card, bank, or other financial accounts. taxpayers. If you know of one of these broad issues, report it
If you receive an unsolicited email claiming to be from the to TAS at IRS.gov/SAMS. Be sure to not include any personal
IRS, forward the message to phishing@irs.gov. You may also taxpayer information.
report misuse of the IRS name, logo, forms, or other IRS
property to the Treasury Inspector General for Tax Low Income Taxpayer Clinics (LITCs)
Administration toll free at 800-366-4484. People who are LITCs are independent from the IRS and TAS. LITCs
deaf, hard of hearing, or have a speech disability and who represent individuals whose income is below a certain level
have access to TTY/TDD equipment can call 800-877-8339. and who need to resolve tax problems with the IRS. LITCs
You can forward suspicious emails to the Federal Trade can represent taxpayers in audits, appeals, and tax collection
Commission (FTC) at spam@uce.gov or report them at disputes before the IRS and in court. In addition, LITCs can
ftc.gov/complaint. You can contact them at ftc.gov/idtheft or provide information about taxpayer rights and responsibilities
877-IDTHEFT (877-438-4338). If you have been the victim of in different languages for individuals who speak English as a
identity theft, see IdentityTheft.gov and Pub. 5027. People second language. Services are offered for free or a small fee.
who are deaf, hard of hearing, or have a speech disability and For more information or to find an LITC near you, go to the
who have access to TTY/TDD equipment can call LITC page at TaxpayerAdvocate.IRS.gov/LITC or see IRS
866-653-4261. Visit IRS.gov and enter “identity theft” in the Pub. 4134, Low Income Taxpayer Clinic List, at IRS.gov/pub/
search box to learn more about identity theft and how to irs-pdf/4134.pdf.
reduce your risk.
Disclosure, Privacy Act, and Paperwork Reduction Act
The Taxpayer Advocate Service (TAS) Is Here To Notice. We ask for the information on this form to carry out
Help You the Internal Revenue laws of the United States. Sections
6001, 6011, 6012(a), 6851, and their regulations require that
What Is TAS? you give us the information. We need it to ensure that you are
complying with these laws and to allow us to figure and
TAS is an independent organization within the IRS that collect the right amount of tax. Section 6109 requires you to
helps taxpayers and protects taxpayer rights. TAS strives to provide your identifying number on the return.
ensure that every taxpayer is treated fairly and that you know
and understand your rights under the Taxpayer Bill of Rights. Generally, tax returns and return information are
confidential, as required by section 6103. However, section
How Can You Learn About Your Taxpayer Rights? 6103 allows or requires the Internal Revenue Service to
disclose or give the information shown on your tax return to
The Taxpayer Bill of Rights describes 10 basic rights that all others as described in the Code. For example, we may
taxpayers have when dealing with the IRS. Go to disclose your tax information to the Department of Justice to
TaxpayerAdvocate.IRS.gov to help you understand what enforce the tax laws, both civil and criminal, and to cities,
these rights mean to you and how they apply. These are your states, the District of Columbia, U.S. commonwealths and
rights. Know them. Use them. possessions to carry out their tax laws. We may also disclose
this information to other countries under a tax treaty, to
federal and state agencies to enforce federal nontax criminal
What Can TAS Do for You? laws, or to federal law enforcement and intelligence agencies
to combat terrorism. If you do not provide the information
TAS can help you resolve problems that you can’t resolve requested, or provide false information, you may be subject
with the IRS. And their service is free. If you qualify for their to penalties.
assistance, you will be assigned to one advocate who will
work with you throughout the process and will do everything You are not required to provide the information requested
possible to resolve your issue. TAS can help you if: on a form that is subject to the Paperwork Reduction Act
• Your problem is causing financial difficulty for you, your unless the form displays a valid OMB control number. Books
family, or your business; or records relating to a form or its instructions must be
• You face (or your business is facing) an immediate threat retained as long as their contents may become material in the
of adverse action; or administration of any Internal Revenue law.

Instructions for Form 1040-C (Rev. 01-2024) 11

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The average time and expenses required to complete and          NW, IR-6526, Washington, DC 20224. Although we can’t 
file this form will vary depending on individual circumstances. respond individually to each comment received, we do 
For the estimated time and expenses, see the Instructions for   appreciate your feedback and will consider your comments 
Form 1040 or your income tax return.                            and suggestions as we revise our tax forms, instructions, and 
Comments and suggestions. We welcome your                       publications. Don’t send tax questions, tax returns, or 
comments about this publication and suggestions for future      payments to the above address. Instead, see How To Get the 
editions. You can send us comments through IRS.gov/             Certificate, earlier.
FormComments. Or, you can write to the Internal Revenue 
Service, Tax Forms and Publications, 1111 Constitution Ave. 

12                                                                         Instructions for Form 1040-C (Rev. 01-2024)

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                       2024 Tax Rate Schedules (Groups I and II)

   CAUTION!
            Do not use these Tax Rate Schedules to figure your 2023 taxes. Use only to figure your 2024 taxes.
           Schedule X—Single Taxpayers                              Schedule Z—Head of Household 
                   (Groups I and II)                                             (Group I only)

If the 
amount 
on 
Schedule 
D, line 3                                                If the amount on 
or 9, is:              The tax is:                       Schedule D, line 3, is:      The tax is:
                                               of the                                                                    of the
           But not                             amount               But not                                              amount
Over—      over—                                over—    Over—      over—                                                 over—
     $0    $11,600     - - - - - - - - - 10%          $0      $0    $15,700            - - - - - - - - - 10%             $0
   11,600   47,150     $1,160.00 + 12%         11,600      16,550    63,100            $1,655.00 + 12%                   16,550
 47,150    100,525     5,426.00 + 22%          47,150      63,100   100,500             7,241.00 + 22%                   63,100
100,525    191,950     17,168.50 + 24%         100,525    100,500   191,950            15,469.00 + 24%                   100,500
191,950    243,725     39,110.50 + 32%         191,950    191,950   243,700            37,417.00 + 32%                    191,950
243,725    609,350     55,678.50 + 35%         243,725    243,700   609,350            53,977.00 + 35%                   243,700
609,350    - - - - - - 183,647.25 + 37%        609,350    609,350   - - - - - -       181,954.50 + 37%                    609,350
       Schedule Y—Married Filing Joint Return                  Schedule Y—Married Filing Separate Return
   (Group I only) and Qualifying Surviving Spouse                           (Groups I and II)
                   (Groups I and II) 
                                                          
If the 
amount 
on 
Schedule 
D, line 3                                                If the amount on 
or 9, is:              The tax is:                       Schedule D, line 3 or 9, is: The tax is:
                                               of the                                                                    of the
                                               amount               But not                                              amount
Over—                                           over—    Over—      over—                                                 over—
     $0     23,200     - - - - - - - - - - 10%        $0       $0   $11,600           - - - - - - - - - 10%              $0
 23,200     94,300     $2,320.00 + 12%         23,200        11,600 47,150            $1,160.00 + 12%                    11,600
  94,300   201,050     10,852.00 +  22%         94,300     47,150   100,525           5,426.00 + 22%                     47,150
201,050    383,900     34,337.00 + 24%         201,050    100,525   191,950           17,168.50 + 24%                    100,525
383,900    487,450     78,221.00 + 32%         383,900    191,950   243,725           39,110.50 + 32%                    191,950
487,450    731,200     111,357.00 + 35%        487,450    243,725   365,600           55,678.50 + 35%                    243,725
731,200    - - - - - - 196,699.50 + 37%        693,750    365,600   - - - - - -       98,334.75 + 37%                    365,600

Instructions for Form 1040-C (Rev. 01-2024)                                                                              13

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