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2022

Instructions for Form 1040-C

Department of the Treasury
Internal Revenue Service

U.S. Departing Alien Income Tax Return
Section references are to the Internal
Revenue Code unless otherwise noted.

Also, see Pub. 519, U.S. Tax Guide
for Aliens.

Future developments. For the latest
information about developments
related to Form 1040-C and its
instructions, such as legislation
enacted after they were published, go
to IRS.gov/Form1040C.

Social security or Medicare taxes
withheld in error. If you are a
foreign student on an F-1, J-1, M, or Q
visa, and social security or Medicare
taxes were withheld on your wages in
error, you may want to file Form 843,
Claim for Refund or Request for
Abatement, to request a refund of
these taxes. For more information,
see Nonresident Alien Students and
Refund of Taxes Withheld in Error in
chapter 8 of Pub. 519.

What's New
Standard deduction. If you do not
itemize your deductions, you may be
able to take the standard deduction.
The basic standard deduction has
increased for 2022. See Standard
Deduction (Group I only), later.
Alternative minimum tax (AMT) exemption amount increased. The
AMT exemption amount is increased
to $75,900 ($118,100 if married filing
jointly or qualifying widow(er);
$59,050 if married filing separately).
The income level at which the AMT
exemption begins to phase out has
increased to $539,900 ($1,079,800 if
married filing jointly; $539,900 if
married filing separately).
Social security tax. For 2022, the
maximum amount of earned income
(wages and net earnings from
self-employment) subject to the social
security tax is $147,000.

General Instructions
Reminders

Use your 2021 tax return as a guide in
figuring your 2022 tax, but be sure to
consider the following.
Former U.S. citizens and former
U.S. long-term residents. If you
expatriate or terminate your long-term
residency in 2022, you must file Form
8854, Initial and Annual Expatriation
Statement, with your 2022 income tax
return. You may also be subject to
income tax under section 877A on the
net unrealized gain on your property
as if the property had been sold on the
day before your expatriation date. You
figure this tax on Form 8854. For more
details, see the Form 8854 and its
instructions at IRS.gov/Form8854.
Jan 21, 2022

Child tax credit not refundable for
resident aliens electing to exclude
foreign earned income from tax.
Group I (resident alien) filers who
exclude foreign earned income from
their gross income may not claim any
additional child tax credit on line 28.
These filers are only allowed to claim
the child tax credit to the extent
allowable on line 19.
Individual taxpayer identification
number (ITIN) renewal. ITINs that
were not included on at least one tax
return filed in the last three
consecutive years (2019, 2020, or
2021 for tax year 2022) expired on
December 31, 2021. For more
information, go to IRS.gov/ITIN. If you
need to renew your ITIN, see the
Instructions for Form W-7 at IRS.gov/
FormW7.
Social security number (SSN) required for child tax credit. Your
child must have an SSN issued before
the due date of your 2022 return
(including extensions) to be claimed
as a qualifying child for the child tax
credit or additional child tax credit. If
your dependent child has an ITIN, but
not an SSN, issued before the due
date of your 2022 return (including
extensions), you may be able to claim
the new credit for other dependents
for that child.

Purpose of Form

Form 1040-C is used by aliens who
intend to leave the United States or
any of its possessions to:
Cat. No. 11311Q

• Report income received or
expected to be received for the entire
tax year, and
• Pay the expected tax liability on that
income, if they are required to do so.
Form 1040-C must be filed before
an alien leaves the United States or
any of its possessions. For more
information, see How To Get the
Certificate, later.
If you are a nonresident alien,

TIP use the 2021 Instructions for

Form 1040-NR, U.S.
Nonresident Alien Income Tax Return,
to help you complete Form 1040-C.
If you are a resident alien, use

TIP the 2021 Instructions for

Forms 1040 and 1040-SR, to
help you complete Form 1040-C.
You can get tax forms, instructions,
and publications from the IRS. See
Additional information, later.
Alien status rules. If you are not a
citizen of the United States, specific
rules apply to determine if you are a
resident or nonresident alien for tax
purposes. Intent is not a factor in
determining your residency status.
You are considered a resident alien
if you meet either the green card test
or the substantial presence test.
However, even though you otherwise
would meet the substantial presence
test, you will not be considered a U.S.
resident if you qualify for the closer
connection to a foreign country
exception or you are able to qualify as
a nonresident alien by reason of a tax
treaty. These tests and the exception
are discussed in the instructions for
Part I—Explanation of
Status—Resident or Nonresident
Alien, later.

Final Return Required

A Form 1040-C is not a final return.
You must file a final income tax return
after your tax year ends.
If you are a U.S. citizen or resident
alien on the last day of the year, you
should file Form 1040 or 1040-SR

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reporting 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 1040-NR. However,
certain individuals who were resident
aliens at the beginning of the tax year
but nonresident aliens at the end of
the tax year must file a “dual-status”
return. See Dual-status tax year, later.
Any tax you pay with Form 1040-C
counts as a credit against tax on your
final return. Any overpayment shown
on Form 1040-C will be refunded only
if and to the extent your final return for
the tax year shows an overpayment.
Note. There are some tax items that
are not addressed on Form 1040-C or
in these instructions that must be
taken into account on your final return.
For example, if you are a Group I
(resident alien) filer, you must
reconcile any advance payments of
the premium tax credit with the
premium tax credit allowed on your
tax return. See Form 8962 Premium
Tax Credit (PTC), and its instructions,
for more information.

Certificate of Compliance

Note. The issuance of a certificate of
compliance is not a final
determination of your tax liability. If it
is later determined that you owe more
tax, you will have to pay the additional
tax due.

Form 1040-C or Form 2063. If you
are an alien, you should not leave the
United States or any of its
possessions without getting a
certificate of compliance from your
IRS Field Assistance Area Director on
Form 1040-C or Form 2063, U.S.
Departing Alien Income Tax
Statement, unless you meet one of
the Exceptions, explained later.
You can file the shorter Form 2063
if you have filed all U.S. income tax
returns you were required to file, you
paid any tax due, and either of the
following applies.
• You have no taxable income for the
year of departure and for the
preceding year (if the time for filing the
earlier year's return has not passed).
• You are a resident alien with
taxable income for the preceding year
or for the year of departure, but the
Area Director has decided that your
leaving will not hinder collecting the
tax.

Exceptions. You do not need a
certificate of compliance if any of the
following applies.
1. You are a representative of a
foreign government who holds a
diplomatic passport, a member of the
representative's household, a servant
who accompanies the representative,
an employee of an international
organization or foreign government
whose pay for official services is
exempt from U.S. taxes and who has
no other U.S. source income, or a
member of the employee's household
who has no income from U.S.
sources. However, if you signed a
waiver of nonimmigrant's privileges as
a condition of holding both your job
and your status as an immigrant, this
exception does not apply, and you
must get a certificate.
2. You are a student, industrial
trainee, or exchange visitor, or the
spouse or child of such an individual.
To qualify for this exception, you must
have an F-1, F-2, H-3, H-4, J-1, J-2, or
Q visa. Additionally, you must not
have received any income from
sources in the United States other
than:
a. Allowances covering expenses
incident to your study or training in the
United States (including expenses for
travel, maintenance, and tuition);
b. The value of any services or
accommodations furnished incident to
such study or training;
c. Income from employment
authorized under U.S. immigration
laws; or
d. Interest on deposits, but only if
that interest is not effectively
connected with a U.S. trade or
business.
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 received any income from
sources in the United States other
than:
a. Income from employment
authorized under U.S. immigration
laws, or
b. Interest on deposits, but only if
that interest is not effectively
connected with a U.S. trade or
business.
4. Any of the following applies.
a. You are on a pleasure trip and
have a B-2 visa.
-2-

b. You are on a business trip, have
a B-1 visa or a 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
year.
c. You are passing through the
United States or any of its
possessions, including travel on a C-1
visa or under a contract, such as a
bond agreement, between a
transportation line and the U.S.
Attorney General.
d. You are admitted on a
border-crossing identification card.
e. You do not need to carry
passports, visas, or border-crossing
identification cards because you are
(i) visiting for pleasure or (ii) visiting
for business and do not stay in the
United States or any of its
possessions for more than 90 days
during the tax year.
f. You are a resident of Canada or
Mexico who commutes frequently to
the United States to work and your
wages are subject to income tax
withholding.
g. You are a military trainee
admitted for instruction under the
Department of Defense and you will
leave the United States on official
military travel orders.
However, exception 4 does not
apply if the Area Director believes you
had taxable income during the current
tax year through your departure date
or the preceding tax year and your
leaving the United States would
hinder collecting the tax.

How To Get the Certificate

To get a certificate of compliance you
must obtain a sailing or departure
permit. To obtain a permit, file Form
1040-C or Form 2063 (whichever
applies) with your local IRS office
before you leave the United States.

You must make an
appointment for assistance at
CAUTION the local office. You can call
844-545-5640 between the hours of 7
a.m. and 7 p.m. local time to make the
appointment. Depending on the time
of year, some offices may not have
available appointments within the 2 to
4 week time frame you must file so
allow enough time to schedule your
appointment before your departure
date.

!

Instructions for Form 1040-C (2022)

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You must also pay all the tax
shown as due on Form 1040-C and
any taxes due for past years. Refer to
the information discussed under the
heading entitled, Paying Taxes and
Obtaining Refunds, later, in this
section.
It is advisable for aliens who have
been working in the 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 office in
the area of their departure.

When To Get a Sailing or
Departure Permit

You should get your sailing or
departure permit at least 2 weeks
before you plan to leave. You cannot
apply earlier than 30 days before your
planned departure date. Do not wait
until the last minute in case there are
unexpected problems.

Forms To File

If you must get a sailing or departure
permit, you must file Form 2063 or
Form 1040-C. Both forms have a
“certificate of compliance” section.
When the certificate of compliance is
signed by an agent of the Field
Assistance Area Director, it certifies
that your U.S. tax obligations have
been satisfied according to available
information. Your Form 1040-C copy
of the signed certificate, or the one
detached from Form 2063, is your
sailing or departure permit.
Form 2063

This is a short form that asks for
certain information but does not
include a tax computation. The
following departing aliens can get
their sailing or departure permits by
filing Form 2063:
• Aliens, whether resident or
nonresident, who have had no taxable
income for the tax year up to and
including the date of departure and for
the preceding year, if the period for
filing the income tax return for that
year has not expired.
• Resident aliens who have received
taxable income during the tax year or
preceding year and whose departure
will not hinder the collection of any
tax. However, if the IRS has
information indicating that the aliens
are leaving to avoid paying their
income tax, they must file a Form
1040-C.
Instructions for Form 1040-C (2022)

Aliens in either of these categories
who have not filed an income tax
return or paid income tax for any tax
year must file the return and pay the
income tax before they can be issued
a sailing or departure permit on Form
2063. The sailing or departure permit
detached from Form 2063 can be
used for all departures during the
current year. However, the IRS may
cancel the sailing or departure permit
for any later departure if it believes the
collection of income tax is jeopardized
by that later departure.
Form 1040-C
If you must get a sailing or departure
permit and you do not qualify to file
Form 2063, you must file Form
1040-C. Ordinarily, all income
received or reasonably expected to
be received during the tax year up to
and including the date of departure
must be reported on Form 1040-C
and the tax on it must be paid. When
you pay any tax shown as due on the
Form 1040-C, and you file all returns
and pay all tax due for previous years,
you will receive a sailing or departure
permit.
The IRS may permit you to

TIP furnish a bond guaranteeing

payment instead of paying
the taxes for certain years. The sailing
or departure permit issued under the
conditions in this paragraph is only for
the specific departure for which it is
issued.
Lawful permanent resident
aliens (green card holders)
CAUTION with no definite plans to return
to the United States must notify the
Department of Homeland Security of
their termination of residency and file
Form 8854, Initial and Annual
Expatriation Information Statement,
with the IRS if they:

!

• Plan to surrender their green card,
and
• Have been a lawful permanent
resident in at least 8 taxable years
during the previous 15 taxable years,
including the taxable year during
which they surrender their green card.
See the Expatriation Tax information
in IRS Publication 519, U.S. Tax
Guide for Aliens, for more detailed
information.

-3-

Papers To Submit
Getting your sailing or departure
permit will go faster if you bring to your
appointment at the IRS office papers
and documents related to your
income and your stay in the United
States. Bring the following records
with you if they apply:
• Your passport and alien registration
card or visa.
• 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 years, bring the income
tax returns you filed for that period.
• Receipts for income taxes paid on
these returns.
• Receipts, bank records, canceled
checks, and other documents that
prove your deductions, business
expenses, and dependents claimed
on your returns.
• A statement from each employer
showing wages paid and tax withheld
from January 1 of the current year to
the date of departure if you were an
employee.
• If you were self-employed, you
must bring a statement of income and
expenses up to the date you plan to
leave.
• Proof of estimated tax payments for
the past year and this year.
• Documents showing any gain or
loss from the sale of personal
property, including capital assets and
merchandise.
• Documents relating to scholarship
or fellowship grants including
verification of the grantor, source, and
purpose of the grant.
• Documents indicating you qualify
for any special tax treaty benefits
claimed.
• Document verifying your date of
departure from the United States,
such as an airline ticket.
• Document verifying your U.S.
taxpayer identification number, such
as a social security card or an
IRS-issued CP 565 showing your
individual taxpayer identification
number (ITIN).
If you are married and reside
in a community property state,
CAUTION also bring the above-listed
documents for your spouse. This
applies whether or not your spouse
requires a certificate.

!

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Returning to the United States
If you furnish the IRS with information
showing, to the satisfaction of the IRS,
that you intend to return to the United
States and that your departure does
not jeopardize the collection of
income tax, you can get a sailing or
departure permit by filing Form
1040-C without having to pay the tax
shown on it. You must, however, file
all income tax returns that have not
yet been filed as required, and pay all
income tax that is due on these
returns.
Your Form 1040-C must include all
income received and reasonably
expected to be received during the
entire year of departure. The sailing or
departure permit issued with this Form
1040-C can be used for all departures
during the current year. However, the
IRS may cancel the sailing or
departure permit for any later
departure if the payment of income
tax appears to be in jeopardy.
Joint Return on Form 1040-C
Departing husbands and wives who
are nonresident aliens cannot file joint
returns. However, if one spouse is a
resident alien, they can file a joint
return on Form 1040-C if:
• Both spouses can reasonably be
expected to qualify to file a joint return
at the normal close of their tax year.
• The tax years of the spouses end at
the same time.
Paying Taxes and Obtaining
Refunds
Except when a bond is furnished, or
the IRS is satisfied that your departure
does not jeopardize the collection of
income tax, you must pay all tax
shown as due on the Form 1040-C at
the time of filing it. You must also pay
any taxes due for 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 return.
However, the IRS cannot provide a
refund at the time of departure. If you
are due a refund, you must file Form
1040 or Form 1040-NR, as
appropriate, at the end of the tax year.
Filing Annual U.S. Income Tax
Returns
Form 1040-C is not an annual U.S.
income tax return. If an income tax

return is required by law, that return
must be filed even though a Form
1040-C has already been filed. The
tax paid with Form 1040- C should be
taken as a credit against the tax
liability for the entire tax year on your
annual U.S. income tax return.
Identifying Number
You are generally required to enter
your social security number (SSN). To
apply for an SSN, get Form SS-5 from
a Social Security Administration
(SSA) office or you may call the SSA
at 1-800-772-1213. Fill in Form SS-5
and return it to the SSA. If you do not
have an SSN and are not eligible to
get one, you must apply for an
individual taxpayer identification
number (ITIN). For details on how to
do so, see Form W-7 and its
instructions. It usually takes about 4–6
weeks to get an ITIN. If you already
have an ITIN, enter it wherever your
SSN is requested on your tax return. If
you are required to include another
person’s SSN on your return and that
person does not have and cannot get
an SSN, enter that person’s ITIN.
An ITIN is for tax use only. It
does not entitle you to social
CAUTION security benefits or change
your employment or immigration
status under U.S. law.

!

To find an IRS office, click on
Contact Your Local IRS Office and
enter your zip code to find the nearest
office.
Please note that all Taxpayer
Assistance Centers (TACs)
operate by appointment.
Services are limited and not all
services are available at every TAC
office. Call 844-545-5640 to schedule
an appointment.
Remember that you must visit an
IRS office at least 2 weeks (but no
more than 30 days) before you leave
the United States, so make sure you
call for an appointment well before
those time frames.
Please be prepared to furnish your
anticipated date of departure and
bring the following records with you if
they apply.
1. A valid passport with your alien
registration card or visa.
2. Copies of your U.S. income tax
returns filed for the past 2 years. If you
-4-

were in the United States for less than
2 years, bring copies of the income
tax returns you filed for that period.
3. Receipts for income taxes paid
on these returns.
4. Receipts, bank records,
canceled checks, and other
documents that prove your
deductions, business expenses, and
dependents claimed on the returns.
5. A statement from each
employer you worked for this year
showing wages paid and tax withheld.
If you are self-employed, you must
bring a statement of income and
expenses up to the date you plan to
leave.
6. Proof of any payments of
estimated tax for the past year and the
current year.
7. Documents showing any gain or
loss from the sale of personal and/or
real property, including capital assets
and merchandise.
8. Documents concerning
scholarship or fellowship grants, such
as: (a) verification of the grantor,
source, and purpose of the grant; (b)
copies of the application for, and
approval of, the grant; (c) a statement
of the amount paid, and your duties
and obligations under the grant; and
(d) a list of any previous grants.
9. Documents indicating
qualification for special tax treaty
benefits.
10. Document verifying your date of
departure from the United States,
such as an airline ticket.
11. Document verifying your U.S.
taxpayer identification number (TIN),
such as a social security card or an
IRS-issued Notice CP 565 showing
your ITIN.
Note. If you are married and reside in
a community property state, also bring
the documents listed on this page for
your spouse. This applies whether or
not your spouse requires a certificate.
If you are filing Form 1040-C, file an
original and one copy for the tax year
in which you plan to leave. If you are
departing between January 1, 2022,
and April 18, 2022, you must also file
Form 1040-NR, 1040, or 1040-SR for
2022 and pay any tax due.
Generally, a certificate of
compliance on Form 1040-C will be
issued without your paying tax or
posting bond if you have not received
Instructions for Form 1040-C (2022)

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a termination assessment. A
termination 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 if the Area Director believes
your leaving would hinder collecting
the tax.
If you owe income tax and the Area
Director determines that your
departure will jeopardize the
collection of the tax, a certificate of
compliance on Form 1040-C will be
issued only when you pay the tax due
or post bond. The certificate will apply
only to the departure for which it is
issued.
For additional information, go to
IRS.gov/Individuals/InternationalTaxpayers/Departing-AlienClearance-Sailing-Permit.

Specific Instructions
Joint return. Nonresident aliens
cannot file a joint return. Resident
aliens can file a joint return on Form
1040-C only if both of the following
apply.
1. The alien and his or her spouse
reasonably expect to be eligible to file
a joint return at the close of the tax
period for which the return is made.
2. If the tax period of the alien is
terminated, the tax period of his or her
spouse is terminated at the same
time.
If Form 1040-C is filed as a joint
return, enter both spouses' names,
identification numbers, and passport
or alien registration card numbers in
the spaces provided on page 1 of the
form. Also, include both spouses'
income in Part III and furnish both
spouses' information in Part I of the
form. It may be necessary to complete
a separate Part I for each spouse.
Identifying number. You must enter
your identifying number where
requested at the top of page 1 of Form
1040-C. Generally, this is your SSN. If
you do not have an SSN, contact the
Social Security Administration (SSA)
to find out if you are eligible for one.

Instructions for Form 1040-C (2022)

You can call the SSA at
800-772-1213 (for the deaf or
hard-of-hearing, call the TTY
number, 800-325-0778).
You can also visit the SSA's
website at www.ssa.gov/
ssnumber/, and then enter
“Noncitizen” in the search box.
ITIN. If you do not have an SSN
and are not eligible to get one, you
must apply for an ITIN. For details on
how to apply for an ITIN, see Form
W-7, Application for IRS Individual
Taxpayer Identification Number, and
its instructions. Get the form and its
instructions at IRS.gov/FormW7. If
you already have an ITIN, enter it
wherever your SSN is requested on
your tax return.
If you are required to include
another person's SSN on your return
and that person does not have and
cannot get an SSN, enter that
person's ITIN.
An ITIN is for tax use only. It
does not entitle you to social
CAUTION security benefits or change
your employment or immigration
status under U.S. law. For more
information, go to IRS.gov/Individuals/
International-Taxpayers/TaxpayerIdentification-Numbers-TIN.

!

Part I—Explanation of
Status—Resident or
Nonresident Alien

Generally, you are considered a
resident alien if you meet either the
green card test or the substantial
presence test for 2022. You are
considered a nonresident alien for the
year if you do not meet either of these
tests. For more information on
resident and nonresident alien status,
see Pub. 519.

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 2022.
You are a lawful permanent resident
of the United States if you have been
given the privilege, under U.S.
immigration laws, of residing
permanently in the United States as
an immigrant. You generally have this
status if the U.S. Citizenship and
Immigration Services (USCIS) (or its
predecessor organization, the
Immigration and Naturalization
-5-

Service) has issued you an alien
registration card, also known as a
green card.
Substantial presence test. You are
considered a resident alien for tax
purposes if you meet the substantial
presence test for 2022. You meet this
test if you were physically present in
the United States for at least:
• 31 days during 2022, and
• 183 days during the period 2022,
2021, and 2020, using the following
chart.
(a)
Year

(b)
Days of
physical
presence

(c)
Multiplier

2022

1.000

2021

.333

2020

.167

(d)
Testing
days
(multiply
(b) times
(c))

Total testing days (add
column (d))

Days of presence in the United
States. Generally, you are treated as
present in the United States on any
day that you are physically present in
the country at any time during the day.
However, you do not count the
following days of presence in the
United States for the substantial
presence test.
• Days you commuted to work in the
United States from a residence in
Canada or Mexico if you regularly
commuted from Canada or Mexico.
• Days you were in the United States
for less than 24 hours while you were
traveling between two places outside
the United States.
• Days you were temporarily present
in the United States as a regular
member of the crew of a foreign
vessel engaged in transportation
between the United States and a
foreign country or a possession of the
United States. This rule does not
apply to any day you were otherwise
engaged in a trade or business in the
United States.
• 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 were an exempt
individual. In general, an exempt

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individual is: (a) a foreigngovernment-related individual, (b) a
teacher or trainee, (c) a student, or (d)
a professional athlete who is
temporarily present in the United
States to compete in a charitable
sports event.
Note. If you qualify to exclude days of
presence in the United States
because you are an exempt individual
(other than a
foreign-government-related individual)
or because of a medical condition or
problem, file Form 8843, Statement
for Exempt Individuals and Individuals
With a Medical Condition, with your
final income tax return.
Closer connection to a foreign
country exception. Even though
you otherwise would meet the
substantial presence test, you are not
treated as having met that test for
2022 if you: (a) were present in the
United States for fewer than 183 days
during 2022, (b) establish that during
2022 you had a tax home in a foreign
country, and (c) establish that during
2022 you had a closer connection to
one foreign country in which you had
a tax home than to the United States
unless you had a closer connection to
2 foreign countries.
Note. If you meet this exception, file
Form 8840, Closer Connection
Exception Statement for Aliens, with
your final income tax return.
Residence determined by tax treaty. If you are a dual-resident
taxpayer, you can still claim the
benefits under an income tax treaty on
Form 8833. A dual-resident taxpayer
is one who is a resident of both the
United States and another country
under each country's tax laws. The
income tax treaty between the two
countries must contain a provision
that provides for resolution of
conflicting claims of residence
(tie-breaker rule). If you are treated as
a resident of a foreign country under a
tax treaty, you are treated as a
nonresident alien in figuring your U.S.
income tax. For purposes other than
figuring your tax, you will be treated as
a U.S. resident.
For more information, go to

TIP IRS.gov/Individuals/

International-Taxpayers/TaxTreaties.

Dual-status tax year. A dual-status
tax year is one in which you have
been both a resident alien and a
nonresident alien. The most common
dual-status tax years are the years of
arrival and departure. In figuring your
income tax liability for a dual-status
tax year, different U.S. income tax
rules apply to each status. You must
follow these rules in completing Form
1040-C. See the Instructions for Form
1040-NR for details.
Note. Certain resident aliens who
leave the United States during the
year may be subject to tax under
section 877A. These resident aliens
compute their tax using the method
prescribed under section 877A when
completing Form 1040-C. See Form
8854 and its instructions. Also, see
chapter 4 of Pub. 519 for more
information.
Income effectively connected with
a U.S. trade or business—nonresident aliens. If you are a nonresident
alien, the tax on your income depends
on whether the income is or is not
effectively connected with a U.S.
trade or business.
Income effectively connected with
a U.S. trade or business (including
wages earned by an employee) is
taxed at the graduated rates that
apply to U.S. citizens and resident
aliens. Income you receive as a
partner in a partnership or as a
beneficiary of an estate or trust is
considered effectively connected with
a U.S. trade or business if the
partnership, estate, or trust conducts
a U.S. trade or business.
Income from U.S. sources that is
not effectively connected with a U.S.
trade or business is generally taxed at
30%. Your rate may be lower if the
country of which you are a resident
and the United States have a treaty
setting lower rates.
For a list of the types of income not
considered effectively connected with
a U.S. trade or business, see the
instructions for Schedule A—Income
and Schedule B—Certain Gains and
Losses From Sales or Exchanges by
Nonresident Aliens of Property Not
Effectively Connected With a U.S.
Trade or Business, later. If you are a
nonresident alien in the United States
to study or train, see Pub. 519.

-6-

Part II—Dependents

You may be able to claim a tax credit
for your dependents. To find out if a
person qualifies as your dependent,
and to find out if your dependent
qualifies you to take the child tax
credit or the credit for other
dependents, see the Instructions for
Form 1040 or the Instructions for
Form 1040-NR.

Line 14, column (b). You must enter
each dependent's SSN or ITIN. See
Identifying number, earlier.
Line 14, column (d). Check the
appropriate box in this column if your
dependent is a qualifying child for the
child tax credit or for the credit for
other dependents.

Part III—Figuring Your
Income Tax

Read the descriptions on line 1 of
Form 1040-C for Groups I, II, and III to
see which group(s) applies to you. If
Group I or II applies, use lines 15
through 22 to figure your tax. If Group
III applies, use lines 23 and 24 to
figure your tax. If you are a
nonresident alien to which both
Groups II and III apply, use lines 15
through 24 to figure your tax.
Line 16. Adjustments. If you are a
resident alien, you can take the
adjustments allowed on Form 1040 or
1040-SR. The 2021 Instructions for
Form 1040 have information on
adjustments you can take.
If you are a nonresident alien and
have income effectively connected
with a U.S. trade or business, you can
take the adjustments allowed on Form
1040-NR. See the Form 1040-NR
instructions.
If you are a nonresident alien and
all your income is not effectively
connected with a U.S. trade or
business, you cannot take any
adjustments.
Adjustments that you take on
line 16 include the qualified business
income deduction and the excess
business loss adjustment figured on
Form 461.
• Qualified business income
deduction. Generally, taxpayers
other than corporations are allowed a
deduction of up to 20% of their
qualified business income from a
qualified trade or business. The
deduction is subject to multiple
Instructions for Form 1040-C (2022)

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limitations such as the type of trade or
business, the taxpayer's taxable
income, the amount of W-2 wages
paid with respect to the qualified trade
or business, and the unadjusted basis
of qualified property held by the trade
or business. The deduction can be
taken in addition to the standard or
itemized deductions. For more
information, see Forms 8995 and
8995-A, and their instructions.
• Excess business loss
adjustment. Excess business losses
for noncorporate taxpayers are limited
to tax years beginning after 2020 and
before 2027. Also, excess business
losses are now computed without
regard to any deduction allowed
under section 172 or 199A and
without regard to any deductions,
gross income, or gains attributable to
any trade or business of performing
services as an employee. See Form
461 and its instructions for more
information.
Note. The CARES Act repealed the
limitation on excess business losses
under section 461(l) of the Internal
Revenue Code for tax years 2018,
2019, and 2020. If you filed a 2018,
2019, or 2020, return with the
limitation, you can file an amended tax
return to use the losses to reduce your
income.
Line 19. Credits. If you are a Group I
(resident alien) filer, you can claim the
same credits as on Form 1040 or
1040-SR. If you are a Group II
(nonresident alien with income
effectively connected with a U.S.
trade or business) filer, you can
generally claim the same credits as on
Form 1040-NR.
Line 21. Other taxes. Enter on
line 21 any other taxes such as those
listed below. Also use the 2021
Instructions for Form 1040 or the 2021
Instructions for Form 1040-NR for
information on the additional taxes to
include on this line.
• Self-employment tax. This tax
applies to resident aliens and to
nonresident aliens if an international
social security agreement in effect
determines that the nonresident alien
is covered under the U.S. social
security system. The self-employment
tax rate for 2022 is 15.3%. This
includes a 2.9% Medicare tax and a
12.4% social security tax. Use
Schedule SE (Form 1040), Form
1040-PR, or Form 1040-SS to figure
Instructions for Form 1040-C (2022)

your self-employment tax. For 2022,
the maximum amount of
self-employment income subject to
the social security tax is $147,000.
There is no limit on the amount of
self-employment income subject to
the Medicare tax.
You can find more information
on international social security
agreements (also known as
totalization agreements) at IRS.gov/
Individuals/International-Taxpayers/
Totalization-Agreements.

• Social security and Medicare
taxes on tip income not reported
to employer. If you received tips of
$20 or more in any month and you did
not report the full amount to your
employer, you must generally pay
these taxes. See the Instructions for
Form 1040 or the Instructions for
Form 1040-NR.
• Social security and Medicare
taxes not withheld by employer. If
you are an employee who received
wages from an employer who did not
withhold social security and Medicare
tax from your wages, you may owe
these taxes. See the Instructions for
Form 1040 or the Instructions for
Form 1040-NR.
• Additional Medicare Tax. For
information about the Additional
Medicare Tax, see the Instructions for
Form 8959.
• Net Investment Income Tax. For
information about the Net Investment
Income Tax, see the Instructions for
Form 8960.
• Additional tax on IRAs, other
qualified retirement plans, etc. If
you received a distribution from or
made an excess contribution to one of
these plans, you may owe this tax.
See the Instructions for Form 1040 or
the Instructions for Form 1040-NR.
• Household employment taxes. If
you pay cash wages to any one
household employee in 2022, you
may owe this tax. See the Instructions
for Form 1040 or the Instructions for
Form 1040-NR.
• Tax on accumulation
distribution of trusts. Use Form
4970 to figure the tax.
• Tax from recapture of
investment credit. Use Form 4255 to
figure the tax.
• Tax from recapture of
low-income housing credit. Use
Form 8611 to figure the tax.
-7-

• Tax from recapture of federal
mortgage subsidy. Use Form 8828
to figure the tax.
• Repayment of first-time
homebuyer credit. You must repay
the first-time homebuyer credit if you
bought the home in 2008. For details
about repaying the first-time
homebuyer credit, see the Instructions
for Form 5405.
Line 24. Tax. Generally, you must
enter 30% of the amount on line 23.
However, if you are entitled to a lower
rate or an exemption from tax
because of a treaty between your
country and the United States, attach
a statement showing your
computation of the tax. Also, include
the applicable treaty article(s).
You can find information on

TIP lower rates or an exemption

from tax because of a treaty
between your country and the United
States at IRS.gov/Individuals/
International-Taxpayers/Tax-TreatyTables.
Line 28. Other payments. Include
on line 28 any of the following
payments. See the Instructions for
Form 1040 or the Instructions for
Form 1040-NR for details on other
payments to include on this line.
• Earned income credit (EIC). This
credit applies only to resident aliens.
Enter any EIC that is due to you.
• Additional child tax credit. For
information on the credit and any
changes for 2022, see Pub. 505. If
you are a Group I (resident alien) filer
and you exclude any foreign earned
income from your gross income (see
section 911 and Form 2555), you may
not claim any additional child tax
credit here on line 28. You are only
allowed to claim the child tax credit to
the extent allowable on line 19.
• Net Premium Tax Credit. For
information about the Net Premium
Tax Credit, see the Instructions for
Form 8962, and Pub. 974.
• U.S. income tax paid at previous
departure during the tax period.
Enter any tax you paid if you
previously departed the United States
during this tax period.
• Excess social security and
RRTA tax withheld. If you had two or
more employers in 2022 who together
paid you more than $147,000 in
wages, too much social security tax or
tier 1 railroad retirement (RRTA) tax

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may have been withheld. See Pub.
505.
• Credit for federal tax paid on
fuels. Use Form 4136 to figure the
credit.

Signature

Form 1040-C is not considered a valid
return unless you sign it. You may
have an agent in the United States
prepare and sign your return if you are
sick or otherwise unable to sign.
However, you must have IRS
approval to use an agent. To obtain
approval, file a statement with the IRS
office where you file Form 1040-C
explaining why you cannot sign.

If an agent (including your spouse)
signs for you, your authorization of the
signature must be filed with the return.
Court-appointed conservator,
guardian, or other fiduciary. If you
are a court-appointed conservator,
guardian, or other fiduciary for an
individual who has to file Form
1040-C, sign your name for the
individual. File Form 56.
Paid preparers must sign.
Generally, anyone you pay to prepare
your return must sign it and include
their Preparer Tax Identification
Number (PTIN) in the space provided.
The preparer must also give you a
copy of the return for your records.
Someone who prepares your return
but does not charge you should not
sign your return.

Schedule A—Income
Line 1, column (c). Enter amounts
shown as federal income tax withheld
on your Forms W-2, 1099, 1042-S,
etc. Be sure to enter the amount
withheld on the same line on which
the related income is reported.
Include the amount of any Additional
Medicare Tax withheld by your
employer. For more information, visit
IRS.gov/Businesses/SmallBusinesses-Self-Employed/
Questions-And-Answers-For-TheAdditional-Medicare-Tax.
Line 1, column (d). Resident aliens
should include income that would be
included on Form 1040 or 1040-SR,
such as wages, salaries, interest,
dividends, rents, and certain alimony
received (see Caution, later).

!

CAUTION

Alimony or separate
maintenance received
pursuant to a divorce or

separation agreement entered into on
or before December 31, 2018, is
income on your Form 1040-C unless
that agreement was changed after
December 31, 2018, to expressly
provide that alimony received isn't
included in your income. Alimony
received is not included in your
income if you entered into the divorce
or separation agreement after
December 31, 2018.
Line 1, column (e). Enter
nonresident alien income effectively
connected with a U.S. trade or
business. Nonresident aliens should
include income that would be included
on page 1 of Form 1040-NR. This
includes:
• Salaries and wages (generally
shown in box 1 of Form W-2),
• The taxable part of a scholarship or
fellowship grant,
• Business income or loss (income
that would be included on Schedule C
(Form 1040) as an attachment to
Form 1040-NR), and
• Any other income considered to be
effectively connected with a U.S.
trade or business. See the
Instructions for Form 1040-NR for
details.
Line 1, column (f). Enter
nonresident alien income from U.S.
sources that is not effectively
connected with a U.S. trade or
business, including:
• Interest, dividends, rents, salaries,
wages, premiums, annuities,
compensation, remuneration, and
other fixed or determinable annual or
periodic gains, profits, income, and
certain alimony received (see
Caution, earlier);
• Prizes, awards, and certain
gambling winnings. Proceeds from
lotteries, raffles, etc., are gambling
winnings. You must report the full
amount of your winnings. In most
cases, you cannot offset losses
against winnings and report the
difference;
• 85% of the U.S. social security
benefits you receive. This amount is
treated as U.S. source income not
effectively connected with a U.S.
trade or business and is subject to the
30% tax rate, unless exempt or taxed
at a reduced rate under a U.S. tax
treaty. Social security benefits include
any monthly benefit under Title II of
the Social Security Act or part of a tier
1 railroad retirement benefit treated as
-8-

a social security benefit. They do not
include any supplemental security
income (SSI) payments.
Line 5. Include on line 5, column (d),
(e), or (f), all income you received
during the year that is exempt by
Code (see examples below). Also,
include on line 5 income that is
exempt by treaty, but only if the
income is reportable in column (d) or
(e). Attach a statement that shows the
basis for the treaty exemption
(including treaty and article(s)).
Note. Do not include on line 5
income reportable in column (f) that is
exempt by treaty. Instead, report
these amounts on line 1 of column (f)
and explain on the statement required
for Part III, line 24, the basis for the
reduced rate or exemption.
Be sure to include on line 5, column
(c), any amount withheld on exempt
income you are reporting on line 5,
column (d), (e), or (f). For example,
include amounts that were withheld by
a withholding agent that was required
to withhold due to lack of
documentation. However, do not
include amounts reimbursed by the
withholding agent.
Do not include on lines 1 through 4
any amount that is reportable on
line 5.
Exempt income for nonresident
aliens. The following income
received by nonresident aliens is
exempt from U.S. tax.
1. Interest on bank deposits or
withdrawable accounts with savings
and loan associations or credit unions
that are chartered and supervised
under federal or state law, or amounts
held by an insurance company under
an agreement to pay interest on them,
if the income is not effectively
connected with a U.S. trade or
business. Certain portfolio interest on
obligations issued after July 18, 1984,
is also exempt income.
2. Your personal service income if:
a. You were in the United States
90 days or less during the tax year,
b. You received $3,000 or less for
your services, and
c. You performed the services as
an employee of or under contract with
a nonresident alien individual, foreign
partnership, or foreign corporation not
engaged in a U.S. trade or business;
or for a foreign office of a U.S.
Instructions for Form 1040-C (2022)

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partnership, corporation, citizen, or
resident.
3. Capital gains not effectively
connected with a U.S. trade or
business if you were in the United
States fewer than 183 days during the
tax year. Exception: Gain or loss on
the disposition of a U.S. real property
interest is not exempt.
4. U.S. bond income. Your income
from series E, EE, H, or HH U.S.
savings bonds that you bought while a
resident of the Ryukyu Islands
(including Okinawa) or the Trust
Territory of the Pacific Islands
(Caroline and Marshall Islands).
5. Annuities you received from
qualified annuity plans or trusts if both
of the following conditions apply.
a. The work that entitles you to the
annuity was performed either (1) in
the United States for a foreign
employer and you met the conditions
under 2 earlier, or (2) outside the
United States; and
b. When the first amount was paid
as an annuity, at least 90% of the
employees covered by the plan (or by
the plan or plans that included the
trust) were U.S. citizens or residents.
6. U.S. source dividends paid by
certain foreign corporations if they are
not effectively connected with your
U.S. trade or business. See Second
exception under Dividends in
chapter 2 of Pub. 519 for the definition
of foreign corporation and how to
figure the amount of excludable
dividends.
Certain items of income may be
exempt from federal tax under a tax
treaty. For more information, go to
IRS.gov/Individuals/InternationalTaxpayers/Tax-Treaty-Tables. For
general information on tax treaties, go
to IRS.gov/Individuals/InternationalTaxpayers/Tax-Treaties. Also, see
Pub. 901.

Schedule B—Certain
Gains and Losses From
Sales or Exchanges by
Nonresident Aliens of
Property Not Effectively
Connected With a U.S.
Trade or Business

If you are a nonresident alien, use
Schedule B to figure your gain or loss
from the sale or exchange of property
not effectively connected with a U.S.
Instructions for Form 1040-C (2022)

trade or business. Include the
following types of income. For more
information on these types of income,
see Pub. 519 and the Instructions for
Form 1040-NR.
1. Capital gains. Capital gains in
excess of capital losses if you were in
the United States at least 183 days
during the year.
Note. The gain or loss on the
disposition of a U.S. real property
interest is considered effectively
connected and should be shown in
Schedule A, column (e).
2. Income other than capital gains.
• Gains on the disposal of timber,
coal, or U.S. iron ore with a retained
economic interest.
• Gains from the sale or exchange of
patents, copyrights, secret processes
and formulas, goodwill, trademarks,
trade brands, franchises, and other
like property, or of any interest in any
such property. The gains must result
from payments for the production,
use, or disposition of the property or
interest.
Original issue discount (OID). If
you sold or exchanged the obligation,
include only the OID that accrued
while you held the obligation minus
the amount previously included in
income. If you received a payment on
the obligation, see Pub. 519.

Schedule C—Itemized
Deductions

If you are a resident alien, you can
take the deductions allowed on
Schedule A (Form 1040). See the
Instructions for Schedule A (Form
1040).
If you are a nonresident alien and
have income effectively connected
with a U.S. trade or business, you can
take the deductions allowed on
Schedule A (Form 1040-NR). See the
Instructions for Form 1040-NR.

Note. If you do not have income
effectively connected with a U.S.
trade or business, you cannot take
any deductions.
Residents of India who were
students or business
CAUTION apprentices may be able to
take the standard deduction. See
Pub. 519 for details.

!

Personal casualty losses. You can
claim an itemized deduction for any
-9-

personal casualty loss only to the
extent it is attributable to a federally
declared disaster.
Disaster tax relief. You can find
information on prior and the most
recent Presidentially declared
disasters at IRS.gov/
DisasterTaxRelief.
For prior declared disaster and tax
relief provided by the IRS based on
FEMA's declarations of individual
assistance, visit Around the Nation.
For more information, see the 2021
Instructions for Form 4684.
Line 2. Add the amounts in
columns (b) and (d) of line 1. Enter the
total here and on Schedule D, line 2 or
line 8, whichever applies.

Schedule D—Tax
Computation
Standard Deduction (Group I
only)

If you do not itemize your deductions,
you can take the 2022 standard
deduction listed below for your filing
status.
Filing
Status
Married filing jointly or
Qualifying widow(er) . . . . . . .
Head of household . . . . . . . .
Single or Married filing
separately . . . . . . . . . . . . .

Standard
Deduction
$25,900*
$19,400*
$12,950*

*To these amounts, add the additional amount
shown, later.

Additional amount for the elderly
or the blind. An additional standard
deduction amount of $1,400 is
allowed for a married individual
(whether filing jointly or separately) or
a qualifying widow(er) who is age 65
or older or blind in 2022 ($2,800 if the
individual is both age 65 or older and
blind, $5,600 if both spouses are age
65 or older and blind).
An additional standard deduction
amount of $1,750 is allowed for an
unmarried individual (single or head of
household) who is age 65 or older or
blind ($3,500 if the individual is both
age 65 or older and blind).
Note. If you were born before
January 2, 1958, you are considered
to be age 65 or older in 2022.

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Your standard deduction is
zero if (a) your spouse
CAUTION itemizes on a separate return,
or (b) you were a dual-status alien and
you do not elect to be taxed as a
resident alien for 2022.

!

Lines 4 and 10

Include in the total on line 4 or line 10,
whichever applies, any tax from Form
4972, Tax on Lump-Sum
Distributions, and Form 8814,
Parents' Election To Report Child's
Interest and Dividends.
Also, include any recapture of an
education credit. You may owe this
tax if you claimed an education credit
in an earlier year and either tax-free
educational assistance or a refund of
qualified expenses was received in
2021 for the student. See Form 8863
for more details.

Lines 5 and 11

Include in the total on line 5 or line 11,
whichever applies, any tax from Form
6251, Alternative Minimum
Tax—Individuals.
The AMT exemption amount is:

• $75,900 if single or head of

household;
• $118,100 if married filing jointly or a
qualifying widow(er);
• $59,050 if married filing separately.

Lines 6 and 12

Include in the total on line 6 or line 12,
the excess advance premium tax
credit repayment from line 29 of Form
8962. See the Instructions for Form
8962.
Ordering forms and
publications.Ordering forms
and publications. Go to
IRS.gov/OrderForms to order current
and prior-year forms and instructions.
Your order should arrive within 10
business days.

Additional information. For more
information on the taxation of resident
and nonresident aliens, residency
tests, and other special rules, see
Pub. 519.
You can download tax forms,
instructions, and publications
at IRS.gov/Forms-Pubs.
People who are deaf,
hard-of-hearing, or have a
speech disability and who
have access to TTY/TDD equipment

can call 800-829-4059. Deaf or
hard-of-hearing individuals can also
contact the IRS through relay services
such as the Federal Relay Service
available at www.gsa.gov/FedRelay.
To get information in

TIP languages other than English,
go to IRS.gov/MyLanguage.

Tax questions. If you have a

TIP tax question not answered by

this publication, go to
IRS.gov/Individuals/InternationalTaxpayers.

Getting a transcript of your return.
The quickest way to get a copy of your
tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get
Transcript Online” or “Get Transcript
by Mail” to order a free copy of your
transcript. If you prefer, you can order
your transcript by calling
800-908-9946.
Secure your tax records from identity theft. All taxpayers can now
apply for an Identity Protection PIN (IP
PIN). Use the Get An IP PIN tool on
IRS.gov to request an IP PIN, file
Form 15227 if your income is $72,000
or less, or make an appointment to
visit a Taxpayer Assistance Center.
Identity theft occurs when someone
uses your personal information, such
as your name, social security number
(SSN), or other identifying
information, without your permission
to commit fraud or other crimes. An
identity thief may use your SSN to get
a job or may file a tax return using
your SSN to receive a refund.
To reduce your risk:
• Protect your SSN,
• Ensure your employer is protecting
your SSN, and
• Be careful when choosing a tax
return preparer.
If your tax records are affected by
identity theft and you receive a notice
from the IRS, respond right away to
the name and phone number printed
on the IRS notice or letter. For more
information, see Pub. 5027. If your
SSN has been lost or stolen or you
suspect you are a victim of tax related
identity theft, visit IRS.gov/
IdentityTheft to learn what steps you
should take. Victims of identity theft
who are experiencing economic harm
or a systemic problem, or are seeking
help in resolving tax problems that
haven't been resolved through normal
-10-

channels, may be eligible for
Taxpayer Advocate Service (TAS)
assistance. You can reach TAS by
calling the National Taxpayer
Advocate helpline at 877-777-4778.
People who are deaf, hard of hearing,
or have a speech disability and who
have access to TTY/TDD equipment
can call 800-829-4059. Deaf or
hard-of-hearing individuals can also
contact the IRS through relay services
such as the Federal Relay Service,
available at www.gsa.gov/fedrelay.
Protect yourself from suspicious
emails or phishing schemes.
Phishing is the creation and use of
email and websites designed to mimic
legitimate business emails and
websites. The most common form is
sending an email to a user falsely
claiming to be an established
legitimate enterprise in an attempt to
scam the user into surrendering
private information that will be used
for identity theft.
The IRS doesn't initiate contact
with taxpayers via emails. Also, the
IRS doesn't request detailed personal
information through email or ask
taxpayers for the PIN numbers,
passwords, or similar secret access
information for their credit card, bank,
or other financial accounts.
If you receive an unsolicited email
claiming to be from the IRS, forward
the message to [email protected]. You
may also report misuse of the IRS
name, logo, forms, or other IRS
property to the Treasury Inspector
General for Tax Administration toll
free at 800-366-4484. People who are
deaf, hard of hearing, or have a
speech disability and who have
access to TTY/TDD equipment can
call 800-877-8339. You can forward
suspicious emails to the Federal
Trade Commission (FTC) at
[email protected] or report them at
ftc.gov/complaint. You can contact
them at www.ftc.gov/idtheft or
877-IDTHEFT (877-438-4338). If you
have been the victim of identity theft,
see www.IdentityTheft.gov and Pub.
5027. People who are deaf, hard of
hearing, or have a speech disability
and who have access to TTY/TDD
equipment can call 866-653-4261.
Visit IRS.gov and enter “identity theft”
in the search box to learn more about
identity theft and how to reduce your
risk.

Instructions for Form 1040-C (2022)

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The Taxpayer Advocate Service
(TAS) Is Here To Help You
What is TAS? TAS is an
independent organization within the
IRS that helps taxpayers and protects
taxpayer rights. Their job is to ensure
that every taxpayer is treated fairly
and that you know and understand
your rights under the Taxpayer Bill of
Rights.
How can you learn about your taxpayer rights? The Taxpayer Bill of
Rights describes 10 basic rights that
all taxpayers have when dealing with
the IRS. Go to
TaxpayerAdvocate.IRS.gov/ to help
you understand what these rights
mean for you and how they apply.
These are your rights. Know them.
Use them.
What can TAS do for you? TAS can
help you resolve problems that you
can’t resolve with the IRS. And their
service is free. If you qualify for their
assistance, you will be assigned to
one advocate who will work with you
throughout the process and will do
everything possible to resolve your
issue. TAS can help you if:
• Your problem is causing financial
difficulty for you, your family, or your
business;
• You face (or your business is
facing) an immediate threat of
adverse action; or
• You’ve tried repeatedly to contact
the IRS but no one has responded, or
the IRS hasn’t responded by the date
promised.
How can you reach TAS? TAS has
offices in every state, the District of
Columbia, and Puerto Rico. Your local
advocate’s number is in your local

Instructions for Form 1040-C (2022)

directory and at
TaxpayerAdvocate.IRS.gov/ContactUs. You can also call them at
877-777-4778.
How else does TAS help taxpayers? TAS works to resolve
large-scale problems that affect many
taxpayers. If you know of one of these
broad issues, please report it to them
at IRS.gov/SAMS.
TAS for Tax Professionals
TAS can provide a variety of
information for tax professionals,
including tax law updates and
guidance, TAS programs, and ways to
let TAS know about systemic
problems you’ve seen in your
practice.
Disclosure, Privacy Act, and Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of
the United States. Sections 6001,
6011, 6012(a), 6851, and their
regulations require that you give us
the information. We need it to ensure
that you are complying with these
laws and to allow us to figure and
collect the right amount of tax. Section
6109 requires you to provide your
identifying number on the return.
Generally, tax returns and return
information are confidential, as
required by section 6103. However,
section 6103 allows or requires the
Internal Revenue Service to disclose
or give the information shown on your
tax return to others as described in the
Code. For example, we may disclose
your tax information to the
Department of Justice to enforce the
tax laws, both civil and criminal, and

-11-

to cities, states, the District of
Columbia, U.S. commonwealths and
possessions to carry out their tax
laws. We also may disclose this
information to other countries under a
tax treaty, to federal and state
agencies to enforce federal nontax
criminal laws, or to federal law
enforcement and intelligence
agencies to combat terrorism. If you
do not provide the information
requested, or provide false
information, you may be subject to
penalties.
You are not required to provide the
information requested on a form that
is subject to the Paperwork Reduction
Act unless the form displays a valid
OMB control number. Books or
records relating to a form or its
instructions must be retained as long
as their contents may become
material in the administration of any
Internal Revenue law.
The average time and expenses
required to complete and file this form
will vary depending on individual
circumstances. For the estimated time
and expenses, see the Instructions for
Form 1040 or your income tax return.
Comments. You can send us
comments from IRS.gov/
FormComments. You can write to the
Internal Revenue Service, Tax Forms
and Publications Division, 1111
Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send
the tax form to this address. Instead,
see How To Get the Certificate,
earlier.

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2022 Tax Rate Schedules (Groups I and II)

!

CAUTION

Do not use these Tax Rate Schedules to figure your 2021 taxes. Use only to figure your 2022 taxes.
Schedule X—Single Taxpayers
(Groups I and II)

If the amount on
Schedule D, line 3 or
9, is:

The tax is:

But not
over—

Over—
     $0
  10,275
  41,775
89,075
170,050
215,950
539,900

$10,275
 41,775
 89,075
170,050
215,950
539,900
------

Schedule Z—Head of Household
(Group I only)

If the amount on
Schedule D, line 3, is:

of the
amount
over—

- - - - - - - - - 10%
$1,027.50 + 12%
4,807.50 + 22%
15,213.50 + 24%
34,647.50 + 32%
49,335.50 + 35%
162,718.00 + 37%

    $0
14,650
55,900
89,050
170,050
215,950
539,900

Schedule Y—Married Filing Joint Return
(Group I only) and Qualifying Widow
or Widower (Groups I and II)
If the amount on
Schedule D, line 3 or
9, is:
Over—
     $0
20,550
83,550
178,150
340,100
431,900
647,850

The tax is:

But not
over—
$20,550
83,550
178,150
340,100
431,900
647,850
------

- - - - - - - - - - 10%
$2,055.00 + 12%
9,615.00 + 22%
30,427.00 + 24%
69,295.00 + 32%
98,671.00 + 35%
174,253.50 + 37%

But not
over—

Over—

$0
10,275
41,775
89,075
170,050
215,950
539,900

The tax is:

$14,650
 55,900
 89,050
170,050
215,950
539,900
------

 - - - - - - - - - 10%
$1,465.00 + 12%
6,415.00 + 22%
13,708.00 + 24%
33,148.00 + 32%
47,836.00 + 35%
161,218.50 + 37%

of the
amount
over—
$0
14,650
55,900
89,050
170,050
215,950
539,900

Schedule Y—Married Filing Separate Return
(Groups I and II)

If the amount on
Schedule D, line 3 or 9,
is:

of the
amount
over—

Over—

$0
20,550
83,550
178,150
340,100
431,900
647,850

   $0
10,275
41,775
89,075
170,050
215,950
323,925

-12-

The tax is:

But not
over—
$10,275
41,775
89,075
170,050
215,950
323,925
------

- - - - - - - - - - 10%
$1,027.50 + 12%
4,807.50 + 22%
15,213.50 + 24%
34,647.50 + 32%
49,335.50 + 35%
87,126.75 + 37%

of the
amount
over—
$0
10,275
41,775
89,075
170,050
215,950
323,925

Instructions for Form 1040-C (2022)