U.S. Individual Income Tax Return Forms

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Instructions for Form 1040-C
(Rev. January 2025)

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

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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.

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 2025. See Standard
Deduction (Group I only), later.
Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is increased to
$88,100 ($137,000 if married filing jointly or qualifying
surviving spouse; $68,500 if married filing separately). The
income level at which the AMT exemption begins to phase
out has increased to $626,350 ($1,252,700 if married filing
jointly; $626,350 if married filing separately).
Social security tax. For 2025, the maximum amount of
earned income (wages and net earnings from
self-employment) subject to the social security tax is
$176,100.

Reminders
Use your 2024 tax return as a guide in figuring your 2025 tax,
but be sure to consider the following.
Continuous-use Form 1040-C. Form 1040-C is a
continuous-use form. Filers will make an entry at the top of
the form to identify the tax year.
We will revise these instructions annually to show
inflation-adjusted items for various Code provisions.
Former U.S. citizens and former U.S. long-term residents. If you relinquished your citizenship or ended your
long-term residency (expatriated) in 2025, you must file Form
8854, Initial and Annual Expatriation Statement, with your
2025 income tax return. You may also be subject to income
tax under section 877A on the net unrealized gain in your
property as if the property had been sold for its fair martket
value on the day before your expatriation date. You figure this
tax on Form 8854. For more details, see Form 8854 and its
instructions at IRS.gov/Form8854. Also, see Pub. 519, U.S.
Tax Guide for Aliens.
Social security or Medicare tax withheld in error. If you
are a foreign student on an F-1, J-1, M, or Q visa, and social
security or Medicare tax was 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.
Child tax credit not refundable for resident aliens electing to exclude foreign earned income from tax. Group I
Dec 13, 2024

(resident alien) filers who exclude foreign earned income
from their gross income may not claim any additional child
tax credit on line 29. These filers are only allowed to claim the
child tax credit to the extent allowable on line 20.

Individual taxpayer identification number (ITIN) renewal. For tax year 2025, ITINs that were not included on at least
one tax return filed in the last 3 consecutive tax years (2022,
2023, or 2024) will expire on December 31, 2025. 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 2025 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 2025 return
(including extensions), you may be able to claim the credit for
other dependents for that child.

General Instructions
Purpose of Form

Form 1040-C is used by aliens who intend to leave the United
States or any of its territories to:
• 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 territories. For more information,
see How To Get the Certificate, later.
If you are a nonresident alien, use the current

TIP 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 the current

TIP Instructions for Form 1040, U.S. Individual Income
Tax Return, 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 income tax purposes. Intent generally
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 would otherwise 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

Instructions for Form 1040c (Rev. 1-2025) Catalog Number 11311Q
Department of the Treasury Internal Revenue Service www.irs.gov

discussed under 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) 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.

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.
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 territories for more than 90 days during the tax
year.
c. You are passing through the United States or any of its
territories, 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 territories 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.

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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, and its instructions for more information.

Certificate of Compliance

The issuance of a certificate of compliance is not a
final determination of your tax liability. If it is later
CAUTION 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 territories 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, an industrial trainee, or an exchange
visitor, or the spouse or child of such an individual. To qualify
2

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 Taxpayer
Assistance Center (TAC) office before you leave the United
States.
Note that all TAC offices operate by appointment. You
can call 844-545-5640 between the hours of 7 a.m.
CAUTION and 7 p.m. local time to make an appointment. For
more information regarding your local TAC office, go to
IRS.gov/TAC.

!

Instructions for Form 1040-C (Rev. 01-2025)

You must also pay all the tax shown as due on Form
1040-C and any taxes due for past years. See Paying Taxes
and Obtaining Refunds, later.
If you have been working in the United States, it is
advisable to get the permit from an IRS office in the area of
your employment, but you can also obtain the permit from an
IRS office in the area of your departure.

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.

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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, 2025, and April 15, 2025, you
must also file Form 1040-NR, 1040, or 1040-SR for 2025 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 a termination assessment. A termination
assessment is a demand for immediate payment of income
tax for the current year and the 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/
International-Taxpayers/Departing-Alien-Clearance-SailingPermit.

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.

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.

If the tax is being paid, you must bring the payment in

TIP the form of certified funds (cashier’s check, certified

bank or postal money order, or cash). Check your
local TAC office for payment options.
The IRS may permit you to furnish a bond

TIP 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.

If you are a lawful permanent resident alien (green
card holder) with no definite plans to return to the
CAUTION United States, you must notify the Department of
Homeland Security of your termination of residency and file
Form 8854 if you:

!

• Plan to surrender your green card; and
• Have been a lawful permanent resident in at least 8 of the

last 15 tax years ending with the year you are no longer
treated as a lawful permanent resident. In determining if you
meet the 8-year requirement, don't count any year if in that
year you were treated as a resident of a foreign country under
a tax treaty and did not waive treaty benefits applicable to
residents of that country.
See Expatriation Tax in Pub. 519 for more detailed
information.
Joint return on Form 1040-C. Departing spouses 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 years, and
• The tax years of both spouses end at the same time.
Filling 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.

Aliens in either of these categories who have not filed an
income tax return or paid income tax for any tax year must
Instructions for Form 1040-C (Rev. 01-2025)

3

Papers To Submit
Remember that you must visit a TAC office at least 2

TIP weeks (but no more than 30 days) before you leave

the United States. Make sure you call for an
appointment well before that time frame. Services are limited
and not all services are available at every TAC office. Call
844-545-5640 to schedule an appointment.

current year. However, the IRS may cancel the sailing or
departure permit for any later departure if the payment of
income tax appears to be in jeopardy.

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.

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Getting your sailing or departure permit will go faster if you
bring to your appointment at the TAC office papers and
documents related to your income and your stay in the United
States. Bring the following records with you if they apply.
1. A valid passport with your alien registration card (green
card) or visa.
2. Copies of your U.S. income tax returns filed for the
past 2 years. If you were in the United States for less than 2
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 these returns.
5. A statement from each employer you worked for the
current 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.
If you are married and reside in a community property
state, also bring the above-listed documents for your
CAUTION spouse. This applies whether or not your spouse
requires a certificate.

!

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.

If the tax is being paid, you must bring the payment in

TIP the form of certified funds (cashier’s check, certified

bank or postal money order, or cash). Check your
local TAC office for payment options.

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 their 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 their 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. For more information, go to
SSA.gov or call 800-772-1213 (for the deaf or hard of
hearing, call the TTY number, 800-325-0778).
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 security benefits or change your employment
CAUTION or immigration status under U.S. law. For more
information, go to IRS.gov/Individuals/InternationalTaxpayers/Taxpayer-Identification-Numbers-TIN.

!

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
4

Instructions for Form 1040-C (Rev. 01-2025)

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
2025. 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.

• Days you intended, but were unable, to leave the United
States because of a medical condition or medical problem
that arose while you were in the United States.
• Days you are in the United States under a NATO visa as a
member of a force or civilian component to NATO. However,
this exception does not apply to an immediate family member
who is present in the United States under a NATO visa. A
dependent family member must count every day of presence
for purposes of the substantial presence test.
• Days you were an exempt individual. In general, an exempt
individual is (a) a foreign government-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.

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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 2025. 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 you
have been issued an alien registration card, also known as a
green card, and your green card hasn't been revoked or
judicially or administratively determined to have been
abandoned. However, you are also no longer treated as a
lawful permanent resident if you (1) commenced to be
treated as a resident of a foreign country under the provisions
of a tax treaty, (2) did not waive the benefits of such treaty,
and (3) notified the IRS of the commencement of such
treatment. See Regulations section 301.7701(b)-7 for
information on related filing requirements. See Residence
determined by tax treaty, later.

Substantial presence test. You are considered a resident
alien for tax purposes if you meet the substantial presence
test for 2025. You meet this test if you were physically present
in the United States for at least:
• 31 days during 2025; and
• 183 days during the period 2025, 2024, and 2023, using
the following chart.
(a)
Year

(b)
Days of physical
presence

(c)
Multiplier

2025

1.000

2024

.333

2023

.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 territory 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.
Instructions for Form 1040-C (Rev. 01-2025)

If you qualify to exclude days of presence in the
United States because you are an exempt individual
CAUTION (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 would otherwise meet the substantial
presence test, you are not treated as having met that test for
2025 if you (a) were present in the United States for fewer
than 183 days during 2025, (b) establish that during 2025 you
had a tax home in a foreign country, and (c) establish that
during 2025 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 two foreign
countries.

!

CAUTION

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, Treaty-Based Return
Position Disclosure Under Section 6114 or 7701(b). 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 IRS.gov/Individuals/

TIP International-Taxpayers/Tax-Treaties.

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.
Certain resident aliens who leave the United States
during the year may be subject to tax under section
CAUTION 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.

!

5

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.

Do not leave the question unanswered. You must answer
“Yes” or “No” by checking the appropriate box. For more
information, go to IRS.gov/VirtualCurrencyFaqs.
How to report digital assets transactions. If you
disposed of any digital asset in 2025, that you held as a
capital asset, through a sale, exchange, or transfer, check
“Yes” and use Form 8949, Sales and other Dispositions of
Capital Assets, to calculate your capital gain or loss and
report that gain or loss on Schedule D (Form 1040).
If you received any digital asset as compensation for
services or disposed of any digital asset that you held for sale
to customers in a trade or business, you must report the
income as you would report other income of the same type
(for example, W-2 wages on Form 1040-C, Schedule A,
line 1).
If you disposed of any digital asset by gift, you may be
required to file Form 709. See Who Must File and Transfers
Subject to the Gift Tax in the Instructions for Form 709, for
more information.

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Line 13. Digital assets. Digital assets are any digital
representations of value that are recorded on a
cryptographically secured distributed ledger or any similar
technology. For example, digital assets include non-fungible
tokens (NFTs) and virtual currencies, such as
cryptocurrencies and stablecoins. If a particular asset has the
characteristics of a digital asset, it will be treated as a digital
asset for federal income tax purposes.
Check the “Yes” box for line 13 if at any time during 2025,
you:
• Received (as a reward, award, or payment for property or
services); or
• Sold, exchanged, or otherwise disposed of a digital asset
(or any financial interest in any digital asset).
For example, check “Yes” if at any time during 2025 you:
• Received digital assets as payment for property or
services provided;
• Received digital assets as a result of a reward or award;
• Received new digital assets as a result of mining, staking,
and similar activities;
• Received digital assets as a result of a hard fork;
• Disposed of digital assets in exchange for property or
services;
• Disposed of a digital asset in exchange or trade for another
digital asset;
• Sold a digital asset; or
• Otherwise disposed of any other financial interest in a
digital asset.
You have a financial interest in a digital asset if you are the
owner of record of a digital asset, or have an ownership stake
in an account that holds one or more digital assets, including
the rights and obligations to acquire a financial interest, or
you own a wallet that holds digital assets.
The following actions or transactions in 2025, alone,
generally don’t require you to check “Yes.”
• Holding a digital asset in a wallet or account.
• Transferring a digital asset from one wallet or account you
own or control to another wallet or account that you own or
control.
• Purchasing digital assets using U.S. or other real currency,
including through the use of electronic platforms such as
PayPal and Venmo.
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 15, column (b). You must enter each dependent's
SSN or ITIN. See Identifying number, earlier.

Line 15, 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 16 through 23 to figure your tax. If Group III
applies, use lines 24 and 25 to figure your tax. If you are a
nonresident alien to which both Groups II and III apply, use
lines 16 through 25 to figure your tax.
Line 17. Adjustments. If you are a resident alien, you can
take the adjustments allowed on Form 1040 (or 1040-SR).
The current 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 Instructions
for Form 1040-NR.
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 17 include the qualified
business income deduction and the excess business loss
adjustment figured on Form 461, Limitation on Business
Losses.
• 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
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
Instructions for Form 1040-C (Rev. 01-2025)

standard or itemized deductions. For more information, see
Form 8995, Qualified Business Income Deduction Simplified
Computation, and Form 8995-A, Qualified Business Income
Deduction, and their instructions.
• Excess business loss adjustment. Excess business
losses for noncorporate taxpayers are limited to tax years
beginning after 2020 and before 2029. 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.

• Tax from recapture of investment credit. Use Form
4255, Recapture of Investment Credit, to figure the tax.
• Tax from recapture of low-income housing credit. Use
Form 8611, Recapture of Low-Income Housing Credit, to
figure the tax.
• Tax from recapture of federal mortgage subsidy. Use
Form 8828, Recapture of Federal Mortgage Subsidy, 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 20. 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 25. Tax. Generally, you must enter 30% of the amount
on line 24. 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).

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Line 22. Other taxes. Enter on line 22 any other taxes such
as those listed below. Also use the 2024 Instructions for Form
1040 or the 2024 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 2025 is 15.3%. This includes a
2.9% Medicare tax and a 12.4% social security tax. Use
Schedule SE (Form 1040) to figure your self-employment tax.
See Schedule SE (Form 1040) and its instructions, available
at IRS.gov/ScheduleSE, for more information.
You can find more information on international social
security agreements (also known as totalization
agreements) at IRS.gov/TotalizationAgreements.

• 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 taxes 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 2025, 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, Tax on Accumulation Distribution of Trusts, to figure the
tax.

Instructions for Form 1040-C (Rev. 01-2025)

You can find information on lower rates or an

TIP exemption from tax because of a treaty between your

country and the United States at IRS.gov/
TreatyTables.

Line 29. Other payments. Include on line 29 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 2025, see Pub. 505, Tax Withholding
and Estimated Tax. 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, Foreign Earned
Income), you may not claim any additional child tax credit
here on line 29. You are only allowed to claim the child tax
credit to the extent allowable on line 20.
• Net Premium Tax Credit (PTC). For information about the
Net PTC, see the Instructions for Form 8962, and Pub. 974,
Premium Tax Credit.
• 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 2025 who together paid you
more than $176,100 in wages, too much social security tax or
tier 1 railroad retirement (RRTA) tax may have been withheld.
See Pub. 505.
• Credit for federal tax paid on fuels. Use Form 4136,
Credit for Federal Tax Paid on Fuels, 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, Notice
Concerning Fiduciary Relationship.
7

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 5. Exempt income. Include on line 5, column (d), (e),
or (f), all income you received during the year that is exempt
by the 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 25, 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.

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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, go to IRS.gov/Businesses/SmallBusinesses-Self-Employed/Questions-and-Answers-for-theAdditional-Medicare-Tax.

Line 1, column (d). If you are a resident alien, you 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 next).
Alimony or separate maintenance received pursuant
to a divorce or separation agreement entered into on
CAUTION 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 the following.
• 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 a social security
benefit. They do not include any supplemental security
income (SSI) payments.

8

Exempt income for nonresident aliens. If you are a
nonresident alien, the following income that you receive is
exempt from U.S. income 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. 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 item 2 earlier, or
(2) outside the United States.
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 Exception under Dividends in
chapter 2 of Pub. 519 for how to figure the amount of
excludable dividends.

Instructions for Form 1040-C (Rev. 01-2025)

Certain items of income may be exempt from federal tax
under a tax treaty. For more information, go to IRS.gov/
TreatyTables. For general information on tax treaties, go to
IRS.gov/Individuals/International-Taxpayers/Tax-Treaties.
Also, see Pub. 901, U.S. Tax Treaties.

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

go to Around the Nation. For more information, see the
current 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

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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. 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.

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).

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.

!

CAUTION

Residents of India who were students or business
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 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,
Instructions for Form 1040-C (Rev. 01-2025)

Standard Deduction (Group I Only)

If you do not itemize your deductions, you can take the 2025
standard deduction listed below for your filing status.
Filing Status

Married filing jointly or
Qualifying surviving spouse . . . . . . . . . . . . . .
Head of household . . . . . . . . . . . . . . . . . . . .
Single or Married filing
separately . . . . . . . . . . . . . . . . . . . . . . . . .

Standard
Deduction
$30,000*
$22,500*
$15,000*

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

Additional amount for the elderly or the blind. An
additional standard deduction amount of $1,600 is allowed
for a married individual (whether filing jointly or separately) or
a qualifying surviving spouse who is age 65 or older or blind
in 2025 ($3,200 if the individual is both age 65 or older and
blind, $6,400 if both spouses are age 65 or older and blind).
An additional standard deduction amount of $2,000 is
allowed for an unmarried individual (single or head of
household) who is age 65 or older or blind ($4,000 if the
individual is both age 65 or older and blind).
Note. If you were born before January 2, 1960, you are
considered to be age 65 or older in 2025.
Your standard deduction is zero if (a) your spouse
itemizes on a separate return, or (b) you were a
CAUTION dual-status alien and you do not elect to be taxed as
a resident alien for 2025.

!

Lines 4 and 10. Tax. Include in the total on line 4 or line 10,
whichever applies, any tax from Form 4972, Tax on LumpSum 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 2024 for the
student. See Form 8863, Education Credits, for more details.
Lines 5 and 11. Alternative minimum tax (AMT). 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:
• $88,100 if single or head of household;
• $137,000 if married filing jointly or a qualifying surviving
spouse; or
• $68,500 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.

9

Additional Information

For more information on the taxation of resident and
nonresident aliens, residency tests, other special rules, and
how to get tax help, see:
• Pub. 519,
• Pub. 901,
• Form 1040 (or Form 1040-SR) and its instructions,
• Form 1040-NR and its instructions, and
• IRS.gov/International.

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.

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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 IRS 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 to cities, states, the District
of Columbia, and U.S. commonwealths and territories to
carry out their tax laws. We may also disclose this information
to other countries under a tax treaty, to federal and state

10

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 and suggestions. We welcome your
comments about this form and suggestions for future
editions. You can send us comments through IRS.gov/
FormComments. Or, you can write to the Internal Revenue
Service, Tax Forms and Publications, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224. Although we can’t
respond individually to each comment received, we do
appreciate your feedback and will consider your comments
and suggestions as we revise our tax forms, instructions, and
publications. Don’t send tax questions, tax returns, or
payments to the above address. Instead, see How To Get the
Certificate, earlier.

Instructions for Form 1040-C (Rev. 01-2025)

2025 Tax Rate Schedules (Groups I and II)

!

CAUTION

Do not use these Tax Rate Schedules to figure your 2024 taxes. Use only to figure your 2025 taxes.
Schedule X—Single Taxpayers
(Groups I and II)

Schedule Z—Head of Household
(Group I only)

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

Over—

    $0
11,925
 48,475
103,350
197,300
250,525
626,350

The tax is:

But not
over—

$11,925
48,475
103,350
197,300
250,525
626,350
------

- - - - - - - - - 10%
$1,192.50 + 12%
5,578.50 + 22%
17,651.00 + 24%
40,199.00 + 32%
57,231.00 + 35%
188,769.75 + 37%

of the
amount
over—

$0
11,925
48,475
103,350
197,300
250,525
626,350

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

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

Over—
     $0
23,850
96,950
206,700
394,600
501,050
751,600

The tax is:

But not
over—
$23,850
96,950
206,700
394,600
501,050
751,600
------

- - - - - - - - - - 10%
$2,385.00 + 12%
11,157.00 + 22%
35,302.00 + 24%
80,398.00 + 32%
114,462.00 + 35%
202,154.50 + 37%

Instructions for Form 1040-C (Rev. 01-2025)

of the
amount
over—

$0
23,850
96,950
206,700
394,600
501,050
751,600

of the
amount
over—

But not
over—

Over—

    $0
17,000
64,850
103,350
197,300
250,500
626,350

Schedule Y—Married Filing Joint Return
(Group I only) and Qualifying Surviving Spouse
(Groups I and II)

The tax is:

$17,000
 64,850
103,350
197,300
250,500
626,350
------

 - - - - - - - - - 10%
$1,700.00 + 12%
7,442.00 + 22%
15,912.00 + 24%
38,460.00 + 32%
55,484.00 + 35%
187,031.50 + 37%

$0
17,000
64,850
103,350
197,300
250,500
626,350

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

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

Over—
     $0
  11,925
  48,475
103,350
197,300
250,525
375,800

The tax is:

But not
over—
$11,925
48,475
103,350
197,300
250,525
375,800
------

- - - - - - - - - 10%
$1,192.50 + 12%
5,578.50 + 22%
17,651.00 + 24%
40,199.00 + 32%
57,231.00 + 35%
101,077.25 + 37%

of the
amount
over—

$0
11,925
 48,475
103,350
197,300
250,525
375,800

11