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

(Rev. January 2023)

(Use with the January 2023 revision of Form 1040-C)
U.S. Departing Alien Income Tax Return

Future developments. For the latest Social security number (SSN) re-
information about developments related General Instructions quired for child tax credit. Your child
to Form 1040-C and its instructions, must have an SSN issued before the
such as legislation enacted after they Reminders due date of your 2023 return (including
were published, go to IRS.gov/ Use your 2022 tax return as a guide in extensions) to be claimed as a
Form1040C. figuring your 2023 tax, but be sure to qualifying child for the child tax credit or
consider the following. additional child tax credit. If your
What's New Former U.S. citizens and former U.S. dependent child has an ITIN, but not an
Continuous-use conversion. Form long-term residents. If you expatriate SSN, issued before the due date of your
1040-C is being converted from annual or terminate your long-term residency in 2023 return (including extensions), you
to continuous use. As a result, Form 2023, you must file Form 8854, Initial may be able to claim the new credit for
1040-C will not be issued annually and and Annual Expatriation Statement, with other dependents for that child.
will only be revised when changes are your 2023 income tax return. You may
required. References to a specific tax also be subject to income tax under Purpose of Form
year have been removed. All filers will section 877A on the net unrealized gain Form 1040-C is used by aliens who
now make an entry at the top of the form on your property as if the property had intend to leave the United States or any
to identify the year, where previously been sold on the day before your of its possessions to:
only fiscal year filers had to complete expatriation date. You figure this tax on • Report income received or expected
those entries. Form 8854. For more details, see the to be received for the entire tax year,
Form 8854 and its instructions at and
We will revise the instructions IRS.gov/Form8854. Also, see Pub. 519, • Pay the expected tax liability on that
annually to show inflation-adjusted U.S. Tax Guide for Aliens. income, if they are required to do so.
items for various Code provisions.
Social security or Medicare taxes Form 1040-C must be filed before an
Digital assets. We added a new withheld in error. If you are a foreign alien leaves the United States or any of
question, line 13, Form 1040–C, student on an F-1, J-1, M, or Q visa, and its possessions. For more information,
requesting information about any digital social security or Medicare taxes were see How To Get the Certificate, later.
asset(s) received, sold, exchanged, or withheld on your wages in error, you
otherwise disposed of (or any financial may want to file Form 843, Claim for If you are a nonresident alien,
interest in any digital asset). See Digital Refund or Request for Abatement, to TIP use the 2022 Instructions for
assets, later. request a refund of these taxes. For Form 1040-NR, U.S.
Standard deduction. If you do not more information, see Nonresident Alien Nonresident Alien Income Tax Return, to
itemize your deductions, you may be Students and Refund of Taxes Withheld help you complete Form 1040-C.
able to take the standard deduction. The in Error in chapter 8 of Pub. 519.
If you are a resident alien, use
basic standard deduction has increased Child tax credit not refundable for TIP the 2022 Instructions for Forms
for 2023. See Standard Deduction resident aliens electing to exclude 1040 and 1040-SR, to help you
(Group I only), later. foreign earned income from tax. complete Form 1040-C.
Alternative minimum tax (AMT) ex- Group I (resident alien) filers who
emption amount increased. The AMT exclude foreign earned income from You can get tax forms, instructions,
exemption amount is increased to their gross income may not claim any and publications from the IRS. See
$81,300 ($126,500 if married filing additional child tax credit on line 29. Additional information, later.
jointly or qualifying surviving spouse; These filers are only allowed to claim Alien status rules. If you are not a
$63,250 if married filing separately). The the child tax credit to the extent citizen of the United States, specific
income level at which the AMT allowable on line 20. rules apply to determine if you are a
exemption begins to phase out has Individual taxpayer identification resident or nonresident alien for tax
increased to $578,150 ($1,156,300 if number (ITIN) renewal. ITINs that purposes. Intent is not a factor in
married filing jointly; $578,150 if married were not included on at least one tax determining your residency status.
filing separately). return filed in the last 3 consecutive You are considered a resident alien if
Social security tax. For 2023, the years (2020, 2021, or 2022 for tax year you meet either the green card test or
maximum amount of earned income 2023) expired on December 31, 2022. the substantial presence test. However,
(wages and net earnings from For more information, go to IRS.gov/ even though you otherwise would meet
self-employment) subject to the social ITIN. If you need to renew your ITIN, the substantial presence test, you will
security tax is $160,200. see the Instructions for Form W-7 at not be considered a U.S. resident if you
IRS.gov/FormW7. qualify for the closer connection to a
foreign country exception or you are
able to qualify as a nonresident alien by

Aug 29, 2023 Cat. No. 11311Q

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

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It is advisable for aliens who have income tax is jeopardized by that later • Receipts, bank records, canceled
been working in the United States to get departure. checks, and other documents that prove
the permit from an IRS office in the area your deductions, business expenses,
of their employment, but it also can be Form 1040-C and dependents claimed on your
obtained from an IRS office in the area returns.
of their departure. If you must get a sailing or departure • A statement from each employer
When To Get a Sailing or permit and you do not qualify to file showing wages paid and tax withheld
Form 2063, you must file Form 1040-C. from January 1 of the current year to the
Departure Permit Ordinarily, all income received or date of departure if you were an
You should get your sailing or departure reasonably expected to be received employee.
permit at least 2 weeks before you plan during the tax year up to and including • If you were self-employed, you must
to leave. You cannot apply earlier than the date of departure must be reported bring a statement of income and
30 days before your planned departure on Form 1040-C and the tax on it must expenses up to the date you plan to
date. Do not wait until the last minute in be paid. When you pay any tax shown leave.
case there are unexpected problems. as due on the Form 1040-C, and you file • Proof of estimated tax payments for
all returns and pay all tax due for the past year and this year.
Forms To File • Documents showing any gain or loss
previous years, you will receive a sailing
If you must get a sailing or departure or departure permit. from the sale of personal property,
permit, you must file Form 2063 or Form including capital assets and
1040-C. Both forms have a “certificate of The IRS may permit you to merchandise.
compliance” section. When the TIP furnish a bond guaranteeing • Documents relating to scholarship or
certificate of compliance is signed by an payment instead of paying the fellowship grants including verification of
agent of the Field Assistance Area taxes for certain years. The sailing or the grantor, source, and purpose of the
Director, it certifies that your U.S. tax departure permit issued under the grant.
obligations have been satisfied conditions in this paragraph is only for • Documents indicating you qualify for
according to available information. Your the specific departure for which it is any special tax treaty benefits claimed.
Form 1040-C copy of the signed issued. • Document verifying your date of
certificate, or the one detached from departure from the United States, such
Form 2063, is your sailing or departure Lawful permanent resident as an airline ticket.
permit. ! aliens (green card holders) with • Document verifying your U.S.
CAUTION no definite plans to return to the
taxpayer identification number, such as
United States must notify the a social security card or an IRS-issued
Form 2063 Department of Homeland Security of CP 565 showing your individual
their termination of residency and file taxpayer identification number (ITIN).
This is a short form that asks for certain Form 8854, Initial and Annual
information but does not include a tax Expatriation Information Statement, if If you are married and reside in
computation. The following departing they: ! a community property state,
aliens can get their sailing or departure CAUTION also bring the above-listed
permits by filing Form 2063: • Plan to surrender their green card, documents for your spouse. This
• Aliens, whether resident or and applies whether or not your spouse
nonresident, who have had no taxable • Have been a lawful permanent requires a certificate.
income for the tax year up to and resident in at least 8 taxable years
including the date of departure and for during the previous 15 taxable years,
the preceding year, if the period for filing including the taxable year during which Returning to the United States
the income tax return for that year has they surrender their green card.
not expired. See the Expatriation Tax information in If you furnish the IRS with information
• Resident aliens who have received Pub. 519, for more detailed information. showing, to the satisfaction of the IRS,
taxable income during the tax year or that you intend to return to the United
preceding year and whose departure Papers To Submit States and that your departure does not
will not hinder the collection of any tax. jeopardize the collection of income tax,
However, if the IRS has information Getting your sailing or departure permit you can get a sailing or departure permit
indicating that the aliens are leaving to will go faster if you bring to your by filing Form 1040-C without having to
avoid paying their income tax, they must appointment at the IRS office papers pay the tax shown on it. You must,
file a Form 1040-C. and documents related to your income however, file all income tax returns that
and your stay in the United States. Bring have not yet been filed as required, and
Aliens in either of these categories the following records with you if they pay all income tax that is due on these
who have not filed an income tax return apply: returns.
or paid income tax for any tax year must • Your passport and alien registration
file the return and pay the income tax card or visa. Your Form 1040-C must include all
before they can be issued a sailing or • Copies of your U.S. income tax income received and reasonably
departure permit on Form 2063. The returns filed for the past 2 years. expected to be received during the
sailing or departure permit detached • If you were in the United States for entire year of departure. The sailing or
from Form 2063 can be used for all less than 2 years, bring the income tax departure permit issued with this Form
departures during the current year. returns you filed for that period. 1040-C can be used for all departures
However, the IRS may cancel the sailing • Receipts for income taxes paid on during the current year. However, the
or departure permit for any later these returns. IRS may cancel the sailing or departure
departure if it believes the collection of permit for any later departure if the

Instructions for Form 1040-C (Rev. 01-2023) -3-

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payment of income tax appears to be in If you already have an ITIN, enter it and purpose of the grant; (b) copies of
jeopardy. wherever your SSN is requested on your the application for, and approval of, the
tax return. If you are required to include grant; (c) a statement of the amount
Joint Return on Form 1040-C another person’s SSN on your return paid, and your duties and obligations
and that person does not have and under the grant; and (d) a list of any
Departing husbands and wives who are cannot get an SSN, enter that person’s previous grants.
nonresident aliens cannot file joint ITIN. 9. Documents indicating
returns. However, if one spouse is a An ITIN is for tax use only. It qualification for special tax treaty
benefits.
resident alien, they can file a joint return ! does not entitle you to social
on Form 1040-C if: CAUTION security benefits or change your 10. Document verifying your date of
• Both spouses can reasonably be employment or immigration status under departure from the United States, such
expected to qualify to file a joint return at U.S. law. as an airline ticket.
the normal close of their tax year.
11. Document verifying your U.S.
• The tax years of the spouses end at To find an IRS office, click on Contact taxpayer identification number (TIN),
the same time. Your Local IRS Office and enter your zip such as a social security card or an
code to find the nearest office. IRS-issued Notice CP 565 showing your
Paying Taxes and Obtaining Please note that all Taxpayer ITIN.
Refunds Assistance Centers (TACs) If you are married and reside in
operate by appointment. a community property state,
Except when a bond is furnished, or the Services are limited and not all services CAUTION! also bring the documents listed
IRS is satisfied that your departure does are available at every TAC office. Call on this page for your spouse. This
not jeopardize the collection of income 844-545-5640 to schedule an applies whether or not your spouse
tax, you must pay all tax shown as due appointment. requires a certificate
on the Form 1040-C at the time of filing
it. You must also pay any taxes due for Remember that you must visit an IRS
past years. If the tax computation on office at least 2 weeks (but no more than If you are filing Form 1040-C, file an
Form 1040-C results in an overpayment, 30 days) before you leave the United original and one copy for the tax year in
there is no tax to pay at the time you file States, so make sure you call for an which you plan to leave. If you are
that return. However, the IRS cannot appointment well before those time departing between January 1, 2023,
provide a refund at the time of frames. and April 18, 2023, you must also file
departure. If you are due a refund, you Form 1040-NR, 1040, or 1040-SR for
must file Form 1040 or Form 1040-NR, Please be prepared to furnish your
as appropriate, at the end of the tax anticipated date of departure and bring 2023 and pay any tax due.
year. the following records with you if they Generally, a certificate of compliance
apply. on Form 1040-C will be issued without
Filing Annual U.S. Income Tax 1. A valid passport with your alien your paying tax or posting bond if you
registration card or visa. have not received a termination
Returns assessment. A termination
2. Copies of your U.S. income tax
Form 1040-C is not an annual U.S. returns filed for the past 2 years. If you assessment is a demand for immediate
income tax return. If an income tax were in the United States for less than 2 payment of income tax for the current
return is required by law, that return years, bring copies of the income tax and immediately preceding year.
must be filed even though a Form returns you filed for that period. This certificate applies to all of your
1040-C has already been filed. The tax 3. Receipts for income taxes paid on departures during the current tax year,
paid with Form 1040- C should be taken these returns. subject to revocation on any later
as a credit against the tax liability for the 4. Receipts, bank records, canceled departure if the Area Director believes
entire tax year on your annual U.S. checks, and other documents that prove your leaving would hinder collecting the
income tax return. your deductions, business expenses, tax.
and dependents claimed on the returns. If you owe income tax and the Area
Identifying Number 5. A statement from each employer Director determines that your departure
you worked for this year showing wages will jeopardize the collection of the tax, a
You are generally required to enter your paid and tax withheld. If you are certificate of compliance on Form
social security number (SSN). To get an self-employed, you must bring a 1040-C will be issued only when you
SSN for a nonresident alien spouse, statement of income and expenses up pay the tax due or post bond. The
apply at an office of the U.S. Social to the date you plan to leave. certificate will apply only to the
Security Administration (SSA). For 6. Proof of any payments of departure for which it is issued.
more, information go to SSA.gov or call estimated tax for the past year and the
For additional information, go to
800-772-121 . current year.
IRS.gov/Individuals/International-
If you do not have an SSN and are 7. Documents showing any gain or Taxpayers/Departing-Alien-Clearance-
not eligible to get one, you must apply loss from the sale of personal and/or Sailing-Permit.
for an individual taxpayer identification real property, including capital assets
number (ITIN). For details on how to do and merchandise.
so, see Form W-7 and its instructions. It 8. Documents concerning Specific Instructions
usually takes about 4–6 weeks to get an scholarship or fellowship grants, such Joint return. Nonresident aliens
ITIN. as: (a) verification of the grantor, source, cannot file a joint return. Resident aliens

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can file a joint return on Form 1040-C Part I—Explanation of • Days you were in the United States
only if both of the following apply. for less than 24 hours while you were
Status—Resident or
1. The alien and their spouse traveling between two places outside
reasonably expect to be eligible to file a Nonresident Alien the United States.
joint return at the close of the tax period Generally, you are considered a resident • Days you were temporarily present in
for which the return is made. alien if you meet either the green card the United States as a regular member
test or the substantial presence test for of the crew of a foreign vessel engaged
2. If the tax period of the alien is 2023. You are considered a nonresident in transportation between the United
terminated, the tax period of their alien for the year if you do not meet States and a foreign country or a
spouse is terminated at the same time. either of these tests. For more possession of the United States. This
If Form 1040-C is filed as a joint information on resident and nonresident rule does not apply to any day you were
return, enter both spouses' names, alien status, see Pub. 519. otherwise engaged in a trade or
business in the United States.
identification numbers, and passport or Green card test. You are a resident
alien registration card numbers in the alien for tax purposes if you are a lawful • Days you intended, but were unable,
to leave the United States because of a
spaces provided on page 1 of the form. permanent resident of the United States
medical condition or medical problem
Also, include both spouses' income in at any time during 2023. You are a lawful
that arose while you were in the United
Part III and furnish both spouses' permanent resident of the United States
States.
information in Part I of the form. It may if you have been given the privilege,
be necessary to complete a separate under U.S. immigration laws, of residing • Days you are in the United States
under a NATO visa as a member of a
Part I for each spouse. permanently in the United States as an
force or civilian component to NATO.
Identifying number. You must enter immigrant. You generally have this
However, this exception does not apply
your identifying number where status if the U.S. Citizenship and
to an immediate family member who is
requested at the top of page 1 of Form Immigration Services (USCIS) (or its
present in the United States under a
1040-C. Generally, this is your SSN. If predecessor organization, the
NATO visa. A dependent family member
you do not have an SSN, contact the Immigration and Naturalization Service)
must count every day of presence for
Social Security Administration (SSA) to has issued you an alien registration
purposes of the substantial presence
find out if you are eligible for one. card, also known as a green card.
test.
You can call the SSA at Substantial presence test. You are • Days you were an exempt individual.
800-772-1213 (for the deaf or considered a resident alien for tax In general, an exempt individual is: (a) a
hard-of-hearing, call the TTY purposes if you meet the substantial foreign- government-related individual,
number, 800-325-0778). presence test for 2023. You meet this (b) a teacher or trainee, (c) a student, or
test if you were physically present in the (d) a professional athlete who is
You can also visit the SSA's United States for at least: temporarily present in the United States
website at www.ssa.gov/ • 31 days during 2023, and to compete in a charitable sports event.
ssnumber/, and then enter • 183 days during the period 2023,
If you qualify to exclude days of
“Noncitizen” in the search box. 2022, and 2021, using the following
presence in the United States
chart. CAUTION!
because you are an exempt
ITIN. If you do not have an SSN and
are not eligible to get one, you must (a) (b) (c) (d) individual (other than a
apply for an ITIN. For details on how to Year Days of Multiplier Testing foreign-government-related individual)
apply for an ITIN, see Form W-7, physical days or because of a medical condition or
Application for IRS Individual Taxpayer presence (multiply problem, file Form 8843, Statement for
Identification Number, and its (b) times Exempt Individuals and Individuals With
(c)) a Medical Condition, with your final
instructions. Get the form and its
instructions at IRS.gov/FormW7. If you 2023 1.000 income tax return.

already have an ITIN, enter it wherever 2022 .333 Closer connection to a foreign
your SSN is requested on your tax
2021 .167 country exception. Even though you
return.
If you are required to include another Total testing days (add column otherwise would meet the substantial
(d)) presence test, you are not treated as
person's SSN on your return and that having met that test for 2023 if you: (a)
person does not have and cannot get an were present in the United States for
SSN, enter that person's ITIN. fewer than 183 days during 2023, (b)
establish that during 2023 you had a tax
An ITIN is for tax use only. It Days of presence in the United home in a foreign country, and (c)
! does not entitle you to social States. Generally, you are treated as establish that during 2023 you had a
CAUTION security benefits or change your
present in the United States on any day closer connection to one foreign country
employment or immigration status under that you are physically present in the in which you had a tax home than to the
U.S. law. For more information, go to country at any time during the day. United States unless you had a closer
IRS.gov/Individuals/International- However, you do not count the following connection to 2 foreign countries.
Taxpayers/Taxpayer-Identification- days of presence in the United States
Numbers-TIN. for the substantial presence test. If you meet this exception, file
• Days you commuted to work in the ! Form 8840, Closer Connection
United States from a residence in CAUTION Exception Statement for Aliens,
Canada or Mexico if you regularly with your final income tax return.
commuted from Canada or Mexico.

Instructions for Form 1040-C (Rev. 01-2023) -5-

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Residence determined by tax treaty. Income from U.S. sources that is not including the rights and obligations to
If you are a dual-resident taxpayer, you effectively connected with a U.S. trade acquire a financial interest, or you own a
can still claim the benefits under an or business is generally taxed at 30%. wallet that holds digital assets.
income tax treaty on Form 8833. A Your rate may be lower if the country of The following actions or transactions
dual-resident taxpayer is one who is a which you are a resident and the United in 2023, alone, generally don’t require
resident of both the United States and States have a treaty setting lower rates. you to check “Yes”:
another country under each country's For a list of the types of income not • Holding a digital asset in a wallet or
tax laws. The income tax treaty between considered effectively connected with a account;
the two countries must contain a U.S. trade or business, see the • Transferring a digital asset from one
provision that provides for resolution of instructions for Schedule A—Income wallet or account you own or control to
conflicting claims of residence and Schedule B—Certain Gains and another wallet or account that you own
(tie-breaker rule). If you are treated as a Losses From Sales or Exchanges by or control; or
resident of a foreign country under a tax Nonresident Aliens of Property Not • Purchasing digital assets using U.S.
treaty, you are treated as a nonresident Effectively Connected With a U.S. Trade or other real currency, including through
alien in figuring your U.S. income tax. or Business, later. If you are a the use of electronic platforms such as
For purposes other than figuring your nonresident alien in the United States to PayPal and Venmo.
tax, you will be treated as a U.S. study or train, see Pub. 519. Do not leave the question
resident. unanswered. You must answer “Yes” or
Digital assets. Digital assets are any
For more information, go to digital representations of value that are “No” by checking the appropriate box.
TIP IRS.gov/Individuals/ recorded on a cryptographically secured For more information, go to IRS.gov/
International-Taxpayers/Tax- distributed ledger or any similar virtualcurrencyfaqs.
Treaties. technology. For example, digital assets How to report digital assets
include non-fungible tokens (NFTs) and transactions. If you disposed of any
Dual-status tax year. A dual-status tax virtual currencies, such as digital asset in 2023, that you held as a
year is one in which you have been both cryptocurrencies and stablecoins. If a capital asset, through a sale, exchange,
a resident alien and a nonresident alien. particular asset has the characteristics gift, or transfer, check “Yes” and use
The most common dual-status tax years of a digital asset, it will be treated as a Form 8949 to calculate your capital gain
are the years of arrival and departure. In digital asset for federal income tax or loss and report that gain or loss on
figuring your income tax liability for a purposes Schedule D (Form 1040).
dual-status tax year, different U.S. Check the “Yes” box next to the If you received any digital asset as
income tax rules apply to each status. question on digital assets on page 1 of compensation for services or disposed
You must follow these rules in Form 1040-C if at any time during 2023, of any digital asset that you held for sale
completing Form 1040-C. See the you: to customers in a trade or business, you
Instructions for Form 1040-NR for • Received (as a reward, award, or must report the income as you would
details. payment for property or services); or report other income of the same type
Certain resident aliens who • Sold, exchanged, gifted, or otherwise (for example, W-2 wages on Form
disposed of a digital asset (or any
! leave the United States during 1040 -C, Schedule A, line 1).
CAUTION the year may be subject to tax financial interest in any digital asset).
under section 877A. These resident For example, check “Yes” if at any Part II—Dependents
aliens compute their tax using the time during 2023 you: You may be able to claim a tax credit for
method prescribed under section 877A • Received digital assets as payment your dependents. To find out if a person
when completing Form 1040-C. See for property or services provided; qualifies as your dependent, and to find
Form 8854 and its instructions. Also, • Received digital assets as a result of out if your dependent qualifies you to
see chapter 4 of Pub. 519 for more a reward or award; take the child tax credit or the credit for
information. • Received new digital assets as a other dependents, see the Instructions
result of mining, staking, and similar for Form 1040 or the Instructions for
Income effectively connected with a activities; Form 1040-NR.
U.S. trade or business—nonresident • Received digital assets as a result of
aliens. If you are a nonresident alien, a hard fork; Line 15, column (b). You must enter
the tax on your income depends on • Disposed of digital assets in each dependent's SSN or ITIN. See
whether the income is or is not exchange for property or services; Identifying number, earlier.
effectively connected with a U.S. trade • Disposed of a digital asset in Line 15, column (d). Check the
or business. exchange or trade for another digital appropriate box in this column if your
Income effectively connected with a asset; dependent is a qualifying child for the
U.S. trade or business (including wages • Sold a digital asset; child tax credit or for the credit for other
earned by an employee) is taxed at the • Transferred digital assets for free dependents.
graduated rates that apply to U.S. (without receiving any consideration) as
citizens and resident aliens. Income you a bona fide gift; or Part III—Figuring Your
receive as a partner in a partnership or • Otherwise disposed of any other
as a beneficiary of an estate or trust is financial interest in a digital asset. Income Tax
considered effectively connected with a You have a financial interest in a Read the descriptions on line 1 of Form
U.S. trade or business if the partnership, digital asset if you are the owner of 1040-C for Groups I, II, and III to see
estate, or trust conducts a U.S. trade or record of a digital asset, or have an which group(s) applies to you. If Group I
business. ownership stake in an account that or II applies, use lines 16 through 23 to
holds one or more digital assets, figure your tax. If Group III applies, use

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lines 24 and 25 to figure your tax. If you Line 20. Credits. If you are a Group I • Additional tax on IRAs, other
are a nonresident alien to which both (resident alien) filer, you can claim the qualified retirement plans, etc. If you
Groups II and III apply, use lines 16 same credits as on Form 1040 or received a distribution from or made an
through 25 to figure your tax. 1040-SR. If you are a Group II excess contribution to one of these
Line 17. Adjustments. If you are a (nonresident alien with income plans, you may owe this tax. See the
resident alien, you can take the effectively connected with a U.S. trade Instructions for Form 1040 or the
adjustments allowed on Form 1040 or or business) filer, you can generally Instructions for Form 1040-NR.
1040-SR. The 2022 Instructions for claim the same credits as on Form • Household employment taxes. If
Form 1040 have information on 1040-NR. you pay cash wages to any one
household employee in 2023, you may
adjustments you can take. Line 22. Other taxes. Enter on line 22 owe this tax. See the Instructions for
If you are a nonresident alien and any other taxes such as those listed Form 1040 or the Instructions for Form
have income effectively connected with below. Also use the 2022 Instructions for 1040-NR.
a U.S. trade or business, you can take Form 1040 or the 2022 Instructions for • Tax on accumulation distribution
the adjustments allowed on Form Form 1040-NR for information on the of trusts. Use Form 4970 to figure the
1040-NR. See the Form 1040-NR additional taxes to include on this line. tax.
instructions. • Self-employment tax. This tax • Tax from recapture of investment
If you are a nonresident alien and all applies to resident aliens and to credit. Use Form 4255 to figure the tax.
your income is not effectively connected nonresident aliens if an international • Tax from recapture of low-income
with a U.S. trade or business, you social security agreement in effect housing credit. Use Form 8611 to
cannot take any adjustments. determines that the nonresident alien is figure the tax.
covered under the U.S. social security • Tax from recapture of federal
Adjustments that you take on line 17 system. The self-employment tax rate mortgage subsidy. Use Form 8828 to
include the qualified business income for 2023 is 15.3%. This includes a 2.9% figure the tax.
deduction and the excess business loss Medicare tax and a 12.4% social • Repayment of first-time
adjustment figured on Form 461. security tax. Use Schedule SE (Form homebuyer credit. You must repay the
• Qualified business income 1040), Form 1040-PR, or Form 1040-SS first-time homebuyer credit if you bought
deduction. Generally, taxpayers other to figure your self-employment tax. For the home in 2008. For details about
than corporations are allowed a 2023, the maximum amount of repaying the first-time homebuyer credit,
deduction of up to 20% of their qualified self-employment income subject to the see the Instructions for Form 5405.
business income from a qualified trade social security tax is $160,200. There is
or business. The deduction is subject to no limit on the amount of Line 25. Tax. Generally, you must enter
multiple limitations such as the type of self-employment income subject to the 30% of the amount on line 24. However,
trade or business, the taxpayer's taxable Medicare tax. if you are entitled to a lower rate or an
income, the amount of W-2 wages paid exemption from tax because of a treaty
with respect to the qualified trade or You can find more information between your country and the United
business, and the unadjusted basis of on international social security States, attach a statement showing your
qualified property held by the trade or agreements (also known as computation of the tax. Also, include the
business. The deduction can be taken in totalization agreements) at IRS.gov/ applicable treaty article(s).
addition to the standard or itemized Individuals/International-Taxpayers/
deductions. For more information, see Totalization-Agreements. You can find information on
TIP lower rates or an exemption
Forms 8995 and 8995-A, and their • Social security and Medicare from tax because of a treaty
instructions. taxes on tip income not reported to between your country and the United
• Excess business loss adjustment. employer. If you received tips of $20 or States at IRS.gov/Individuals/
Excess business losses for more in any month and you did not International-Taxpayers/Tax-Treaty-
noncorporate taxpayers are limited to report the full amount to your employer, Tables.
tax years beginning after 2020 and you must generally pay these taxes. See
before 2029. Also, excess business the Instructions for Form 1040 or the Line 29. Other payments. Include on
losses are now computed without Instructions for Form 1040-NR. line 29 any of the following payments.
regard to any deduction allowed under • Social security and Medicare See the Instructions for Form 1040 or
section 172 or 199A and without regard taxes not withheld by employer. If the Instructions for Form 1040-NR for
to any deductions, gross income, or you are an employee who received details on other payments to include on
gains attributable to any trade or wages from an employer who did not this line.
business of performing services as an withhold social security and Medicare • Earned income credit (EIC). This
employee. See Form 461 and its tax from your wages, you may owe credit applies only to resident aliens.
instructions for more information. these taxes. See the Instructions for Enter any EIC that is due to you.
The CARES Act repealed the Form 1040 or the Instructions for Form • Additional child tax credit. For
TIP limitation on excess business 1040-NR. information on the credit and any
losses under section 461(l) of • Additional Medicare Tax. For changes for 2023, see Pub. 505. If you
the Internal Revenue Code for tax years information about the Additional are a Group I (resident alien) filer and
2018, 2019, and 2020. If you filed a Medicare Tax, see the Instructions for you exclude any foreign earned income
2018, 2019, or 2020, return with the Form 8959. from your gross income (see section
limitation, you can file an amended tax • Net Investment Income Tax. For 911 and Form 2555), you may not claim
return to use the losses to reduce your information about the Net Investment any additional child tax credit here on
income Income Tax, see the Instructions for line 29. You are only allowed to claim the
Form 8960.

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child tax credit to the extent allowable Line 1, column (d). Resident aliens railroad retirement benefit treated as a
on line 20. should include income that would be social security benefit. They do not
• Net Premium Tax Credit. For included on Form 1040 or 1040-SR, include any supplemental security
information about the Net Premium Tax such as wages, salaries, interest, income (SSI) payments.
Credit, see the Instructions for Form dividends, rents, and certain alimony Line 5. Include on line 5, column (d),
8962, and Pub. 974. received (see Caution, next). (e), or (f), all income you received during
• U.S. income tax paid at previous
departure during the tax period. Alimony or separate the year that is exempt by Code (see
examples below). Also, include on line 5
Enter any tax you paid if you previously ! maintenance received pursuant income that is exempt by treaty, but only
departed the United States during this CAUTION to a divorce or separation
tax period. agreement entered into on or before if the income is reportable in column (d)
• Excess social security and RRTA December 31, 2018, is income on your or (e). Attach a statement that shows the
tax withheld. If you had two or more Form 1040-C unless that agreement basis for the treaty exemption (including
employers in 2023 who together paid was changed after December 31, 2018, treaty and article(s)).
you more than $160,200 in wages, too to expressly provide that alimony Note. Do not include on line 5
much social security tax or tier 1 railroad received isn't included in your income. income reportable in column (f) that is
retirement (RRTA) tax may have been Alimony received is not included in your exempt by treaty. Instead, report these
withheld. See Pub. 505. income if you entered into the divorce or amounts on line 1 of column (f) and
• Credit for federal tax paid on fuels. separation agreement after December explain on the statement required for
Use Form 4136 to figure the credit. 31, 2018. Part III, line 25, the basis for the reduced
rate or exemption.
Line 1, column (e). Enter nonresident
Signature Be sure to include on line 5, column
alien income effectively connected with (c), any amount withheld on exempt
Form 1040-C is not considered a valid a U.S. trade or business. Nonresident income you are reporting on line 5,
return unless you sign it. You may have aliens should include income that would column (d), (e), or (f). For example,
an agent in the United States prepare be included on page 1 of Form include amounts that were withheld by a
and sign your return if you are sick or 1040-NR. This includes: withholding agent that was required to
•
otherwise unable to sign. However, you Salaries and wages (generally shown withhold due to lack of documentation.
must have IRS approval to use an agent. in box 1 of Form W-2), However, do not include amounts
•
To obtain approval, file a statement with The taxable part of a scholarship or reimbursed by the withholding agent.
the IRS office where you file Form fellowship grant,
1040-C explaining why you cannot sign. Business income or loss (income that Do not include on lines 1 through 4
•
If an agent (including your spouse) would be included on Schedule C (Form any amount that is reportable on line 5.
signs for you, your authorization of the 1040) as an attachment to Form Exempt income for nonresident ali-
signature must be filed with the return. 1040-NR), and ens. The following income received by
• Any other income considered to be nonresident aliens is exempt from U.S.
Court-appointed conservator, guard- effectively connected with a U.S. trade tax.
ian, or other fiduciary. If you are a or business. See the Instructions for 1. Interest on bank deposits or
court-appointed conservator, guardian, Form 1040-NR for details. withdrawable accounts with savings and
or other fiduciary for an individual who
has to file Form 1040-C, sign your name Line 1, column (f). Enter nonresident loan associations or credit unions that
for the individual. File Form 56. alien income from U.S. sources that is are chartered and supervised under
not effectively connected with a U.S. federal or state law, or amounts held by
Paid preparers must sign. Generally, trade or business, including: an insurance company under an
anyone you pay to prepare your return Interest, dividends, rents, salaries, agreement to pay interest on them, if the
•
must sign it and include their Preparer wages, premiums, annuities, income is not effectively connected with
Tax Identification Number (PTIN) in the compensation, remuneration, and other a U.S. trade or business. Certain
space provided. The preparer must also fixed or determinable annual or periodic portfolio interest on obligations issued
give you a copy of the return for your gains, profits, income, and certain after July 18, 1984, is also exempt
records. Someone who prepares your alimony received (see Caution, earlier); income.
•
return but does not charge you should Prizes, awards, and certain gambling 2. Your personal service income if:
not sign your return. winnings. Proceeds from lotteries,
a. You were in the United States 90
raffles, etc., are gambling winnings. You
days or less during the tax year,
Schedule A—Income must report the full amount of your
Line 1, column (c). Enter amounts winnings. In most cases, you cannot b. You received $3,000 or less for
shown as federal income tax withheld offset losses against winnings and your services, and
on your Forms W-2, 1099, 1042-S, etc. report the difference; c. You performed the services as an
Be sure to enter the amount withheld on • 85% of the U.S. social security employee of or under contract with a
the same line on which the related benefits you receive. This amount is nonresident alien individual, foreign
income is reported. Include the amount treated as U.S. source income not partnership, or foreign corporation not
of any Additional Medicare Tax withheld effectively connected with a U.S. trade engaged in a U.S. trade or business; or
by your employer. For more information, or business and is subject to the 30% for a foreign office of a U.S. partnership,
visit IRS.gov/Businesses/Small- tax rate, unless exempt or taxed at a corporation, citizen, or resident.
Businesses-Self-Employed/Questions- reduced rate under a U.S. tax treaty. 3. Capital gains not effectively
And-Answers-For-The-Additional- Social security benefits include any connected with a U.S. trade or business
Medicare-Tax. monthly benefit under Title II of the if you were in the United States fewer
Social Security Act or part of a tier 1 than 183 days during the tax year.

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Exception: Gain or loss on the interest is considered effectively and on Schedule D, line 2 or line 8,
disposition of a U.S. real property connected and should be shown in whichever applies.
interest is not exempt. Schedule A, column (e).
4. U.S. bond income. Your income 2. Income other than capital gains. Schedule D—Tax
from series E, EE, H, or HH U.S. savings • Gains on the disposal of timber, coal, Computation
bonds that you bought while a resident or U.S. iron ore with a retained
of the Ryukyu Islands (including economic interest. Standard Deduction (Group I
Okinawa) or the Trust Territory of the • Gains from the sale or exchange of only)
Pacific Islands (Caroline and Marshall patents, copyrights, secret processes If you do not itemize your deductions,
Islands). and formulas, goodwill, trademarks, you can take the 2023 standard
5. Annuities you received from trade brands, franchises, and other like deduction listed below for your filing
qualified annuity plans or trusts if both of property, or of any interest in any such status.
the following conditions apply. property. The gains must result from
a. The work that entitles you to the payments for the production, use, or Filing Standard
annuity was performed either (1) in the disposition of the property or interest. Status Deduction
United States for a foreign employer and Original issue discount (OID). If you Married filing jointly or
you met the conditions under 2 earlier, sold or exchanged the obligation, Qualifying surviving spouse . . $27,700*
or (2) outside the United States; and include only the OID that accrued while Head of household . . . . . . . . $20,800*
b. When the first amount was paid you held the obligation minus the Single or Married filing
as an annuity, at least 90% of the amount previously included in income. If separately . . . . . . . . . . . . . $13,850*
employees covered by the plan (or by you received a payment on the *To these amounts, add the additional amount
the plan or plans that included the trust) obligation, see Pub. 519. shown, later.
were U.S. citizens or residents.
6. U.S. source dividends paid by Schedule C—Itemized
certain foreign corporations if they are Deductions Additional amount for the elderly or
not effectively connected with your U.S. If you are a resident alien, you can take the blind. An additional standard
trade or business. See Second the deductions allowed on Schedule A deduction amount of $1,500 is allowed
exception under Dividends in chapter 2 (Form 1040). See the Instructions for for a married individual (whether filing
of Pub. 519 for the definition of foreign Schedule A (Form 1040). jointly or separately) or a qualifying
corporation and how to figure the surviving spouse who is age 65 or older
amount of excludable dividends. If you are a nonresident alien and or blind in 2023 ($3,000 if the individual
have income effectively connected with is both age 65 or older and blind, $6,000
Certain items of income may be a U.S. trade or business, you can take if both spouses are age 65 or older and
exempt from federal tax under a tax the deductions allowed on Schedule A blind).
treaty. For more information, go to (Form 1040-NR). See the Instructions An additional standard deduction
IRS.gov/Individuals/International- for Form 1040-NR. amount of $1,850 is allowed for an
Taxpayers/Tax-Treaty-Tables. For unmarried individual (single or head of
general information on tax treaties, go to Note. If you do not have income household) who is age 65 or older or
IRS.gov/Individuals/International- effectively connected with a U.S. trade blind ($3,700 if the individual is both age
Taxpayers/Tax-Treaties. Also, see Pub. or business, you cannot take any 65 or older and blind).
901. deductions.
Note. If you were born before
Residents of India who were January 2, 1959, you are considered to
Schedule B—Certain ! students or business be age 65 or older in 2023.
Gains and Losses From CAUTION apprentices may be able to take
Sales or Exchanges by the standard deduction. See Pub. 519 Your standard deduction is zero
for details. if (a) your spouse itemizes on a
Nonresident Aliens of CAUTION! separate return, or (b) you were
Property Not Effectively Personal casualty losses. You can a dual-status alien and you do not elect
Connected With a U.S. claim an itemized deduction for any to be taxed as a resident alien for 2023.
personal casualty loss only to the extent
Trade or Business it is attributable to a federally declared Lines 4 and 10
If you are a nonresident alien, use disaster. Include in the total on line 4 or line 10,
Schedule B to figure your gain or loss whichever applies, any tax from Form
from the sale or exchange of property Disaster tax relief. You can find
4972, Tax on Lump-Sum Distributions,
not effectively connected with a U.S. information on prior and the most recent
and Form 8814, Parents' Election To
trade or business. Include the following Presidentially declared disasters at
Report Child's Interest and Dividends.
types of income. For more information IRS.gov/DisasterTaxRelief.
on these types of income, see Pub. 519 For prior declared disaster and tax Also, include any recapture of an
and the Instructions for Form 1040-NR. relief provided by the IRS based on education credit. You may owe this tax if
1. Capital gains. Capital gains in FEMA's declarations of individual you claimed an education credit in an
excess of capital losses if you were in assistance, visit Around the Nation. For earlier year and either tax-free
the United States at least 183 days more information, see the 2022 educational assistance or a refund of
during the year. Instructions for Form 4684. qualified expenses was received in
2022 for the student. See Form 8863 for
Note. The gain or loss on the Line 2. Add the amounts in columns more details.
disposition of a U.S. real property (b) and (d) of line 1. Enter the total here

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Lines 5 and 11 claim a refund or credit. The IRS doesn't see www.IdentityTheft.gov and Pub.
Include in the total on line 5 or line 11, initiate contact with taxpayers by email, 5027. People who are deaf, hard of
whichever applies, any tax from Form text messages (including shortened hearing, or have a speech disability and
6251, Alternative Minimum links), telephone calls, or social media who have access to TTY/TDD
Tax—Individuals. channels to request or verify personal or equipment can call 866-653-4261. Visit
financial information. This includes IRS.gov and enter “identity theft” in the
The AMT exemption amount is: requests for personal identification search box to learn more about identity
• $81,300 if single or head of numbers (PINs), passwords, or similar theft and how to reduce your risk.
household; information for credit cards, banks, or
• $126,500 if married filing jointly or a other financial accounts. The Taxpayer Advocate Service
qualifying surviving spouse Go to IRS.gov/IdentityTheft, the IRS (TAS) Is Here To Help You
• $63,250 if married filing separately. Identity Theft Central webpage, for What is TAS? TAS is an independent
Lines 6 and 12 information on identity theft and data organization within the IRS that helps
security protection for taxpayers, tax taxpayers and protects taxpayer rights.
Include in the total on line 6 or line 12, professionals, and businesses. If your Their job is to ensure that every
the excess advance premium tax credit SSN has been lost or stolen or you taxpayer is treated fairly and that you
repayment from line 29 of Form 8962. suspect you're a victim of tax-related know and understand your rights under
See the Instructions for Form 8962. identity theft, you can learn what steps the Taxpayer Bill of Rights.
Go to IRS.gov/OrderForms to you should take.
How can you learn about your tax-
order current and prior-year Get an Identity Protection PIN (IP payer rights? The Taxpayer Bill of
forms and instructions. Your PIN). IP PINs are six-digit numbers Rights describes 10 basic rights that all
order should arrive within 10 business assigned to taxpayers to help prevent taxpayers have when dealing with the
days. the misuse of their SSNs on fraudulent IRS. Go to TaxpayerAdvocate.IRS.gov/
federal income tax returns. When you to help you understand what these
Additional information. For more have an IP PIN, it prevents someone rights mean for you and how they apply.
information on the taxation of resident else from filing a tax return with your These are your rights. Know them. Use
and nonresident aliens, residency tests, SSN. To learn more, go to IRS.gov/ them.
and other special rules, see Pub. 519. IPPIN.
What can TAS do for you? TAS can
You can download tax forms, Protect yourself from suspicious help you resolve problems that you can’t
instructions, and publications at emails or phishing schemes. resolve with the IRS. And their service is
IRS.gov/Forms-Pubs. Phishing is the creation and use of email free. If you qualify for their assistance,
and websites designed to mimic you will be assigned to one advocate
People who are deaf, legitimate business emails and who will work with you throughout the
hard-of-hearing, or have a websites. The most common form is process and will do everything possible
speech disability and who have sending an email to a user falsely to resolve your issue. TAS can help you
access to TTY/TDD equipment can call claiming to be an established legitimate if:
800-829-4059. Deaf or hard-of-hearing enterprise in an attempt to scam the • Your problem is causing financial
individuals can also contact the IRS user into surrendering private difficulty for you, your family, or your
through relay services such as the information that will be used for identity business;
Federal Relay Service available at theft. • You face (or your business is facing)
www.gsa.gov/FedRelay.
The IRS doesn't initiate contact with an immediate threat of adverse action;
To get information in languages taxpayers via emails. Also, the IRS or
TIP other than English, go to doesn't request detailed personal • You’ve tried repeatedly to contact the
IRS.gov/MyLanguage. information through email or ask IRS but no one has responded, or the
taxpayers for the PIN numbers, IRS hasn’t responded by the date
Tax questions. If you have a passwords, or similar secret access promised.
TIP tax question not answered by information for their credit card, bank, or How can you reach TAS? TAS has
this publication, go to IRS.gov/ other financial accounts. offices in every state, the District of
Individuals/International-Taxpayers. If you receive an unsolicited email Columbia, and Puerto Rico. Your local
claiming to be from the IRS, forward the advocate’s number is in your local
Getting a transcript of your return. message to phishing@irs.gov. You may directory and at
The quickest way to get a copy of your also report misuse of the IRS name, TaxpayerAdvocate.IRS.gov/Contact-Us.
tax transcript is to go to IRS.gov/ logo, forms, or other IRS property to the You can also call them at 877-777-4778.
Transcripts. Click on either “Get Treasury Inspector General for Tax
Transcript Online” or “Get Transcript by Administration toll free at 800-366-4484. How else does TAS help taxpayers?
Mail” to order a free copy of your People who are deaf, hard of hearing, or TAS works to resolve large-scale
transcript. If you prefer, you can order have a speech disability and who have problems that affect many taxpayers. If
your transcript by calling 800-908-9946. access to TTY/TDD equipment can call you know of one of these broad issues,
Reporting and resolving your tax-re- 800-877-8339. You can forward please report it to them at IRS.gov/
lated identity theft issues. suspicious emails to the Federal Trade SAMS.
Tax-related identity theft happens when Commission (FTC) at spam@uce.gov or
someone steals your personal report them at ftc.gov/complaint. You TAS for Tax Professionals
information to commit tax fraud. Your can contact them at www.ftc.gov/idtheft
taxes can be affected if your SSN is or 877-IDTHEFT (877-438-4338). If you TAS can provide a variety of information
used to file a fraudulent return or to have been the victim of identity theft, for tax professionals, including tax law

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updates and guidance, TAS programs, information shown on your tax return to relating to a form or its instructions must
and ways to let TAS know about others as described in the Code. For be retained as long as their contents
systemic problems you’ve seen in your example, we may disclose your tax may become material in the
practice. information to the Department of Justice administration of any Internal Revenue
to enforce the tax laws, both civil and law.
Disclosure, Privacy Act, and Paper- criminal, and to cities, states, the District
work Reduction Act Notice. We ask of Columbia, U.S. commonwealths and The average time and expenses
for the information on this form to carry possessions to carry out their tax laws. required to complete and file this form
out the Internal Revenue laws of the We may also disclose this information to will vary depending on individual
United States. Sections 6001, 6011, other countries under a tax treaty, to circumstances. For the estimated time
6012(a), 6851, and their regulations federal and state agencies to enforce and expenses, see the Instructions for
require that you give us the information. federal nontax criminal laws, or to Form 1040 or your income tax return.
We need it to ensure that you are federal law enforcement and intelligence
complying with these laws and to allow agencies to combat terrorism. If you do Comments. You can send us
us to figure and collect the right amount not provide the information requested, comments from IRS.gov/
of tax. Section 6109 requires you to or provide false information, you may be FormComments. You can write to the
provide your identifying number on the subject to penalties. Internal Revenue Service, Tax Forms
return. and Publications Division, 1111
You are not required to provide the Constitution Ave. NW, IR-6526,
Generally, tax returns and return information requested on a form that is Washington, DC 20224. Do not send
information are confidential, as required subject to the Paperwork Reduction Act the tax form to this address. Instead,
by section 6103. However, section 6103 unless the form displays a valid OMB see How To Get the Certificate, earlier.
allows or requires the Internal Revenue control number. Books or records
Service to disclose or give the

Instructions for Form 1040-C (Rev. 01-2023) -11-

- 12 -

Page 12 of 12       Fileid: … /i1040-c/202301/a/xml/cycle07/source                    8:25 - 29-Aug-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                       2023 Tax Rate Schedules (Groups I and II)

   CAUTION!
            Do not use these Tax Rate Schedules to figure your 2022 taxes. Use only to figure your 2023 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    11,000      - - - - - - - - - 10%          $0      $0   $15,700             - - - - - - - - - 10%             $0
   11,000  44,725      $1,100.00 + 12%         11,000      15,700   59,850             $1,570.00 + 12%                   15,700
 44,725    95,375      5,147.00 + 22%          44,725      59,850   95,350               6,868.00 + 22%                  59,850
 95,375    182,100     16,290.00 + 24%         95,375      95,350  182,100             14,678.00 + 24%                   95,350
182,100    231,250     37,104.00 + 32%         182,100    182,100  231,250             35,498.00 + 32%                    182,100
231,250    578,125     52,832.00 + 35%         231,250    231,250  578,100             51,226.00 + 35%                   231,250
578,125    - - - - - - 174,238.25 + 37%        578,125    578,100  - - - - - -        172,623.50 + 37%                    578,100
       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    22,000      - - - - - - - - - - 10%        $0     $0    $11,000            - - - - - - - - - - 10%            $0
 22,000    89,450      $2,200.00 + 12%         22,000     11,000    44,725            $1,100.00 + 12%                    11,000
  89,450   190,750     10,294.00 +  22%         89,450    44,725    95,375            5,147.00 + 22%                     44,725
190,750    364,200     32,580.00 + 24%         190,750    95,375   182,100            16,290.00 + 24%                    95,375
364,200    462,500     74,208.00 + 32%         364,200    182,100  231,250            37,104.00 + 32%                    182,100
462,500    693,750     105,664.00 + 35%        462,500    231,250  346,875            52,832.00 + 35%                    231,250
693,750    - - - - - - 186,601.50 + 37%        693,750    346,875  - - - - - -        $93,300.75 + 37%                   346,875

                                                      -12-                Instructions for Form 1040-C (Rev. 01-2023)

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