Fillable Form 1040-C (2021)

What is Form 1040-C?

Form 1040-C, U.S Departing Alien Income Tax Return, by the Internal Revenue Service (IRS), is a form used by aliens who intend to leave the United States, and/or any of their possessions, to report income received or the income they are expecting to receive for the entire year. This is done for aliens to be able to pay their expected tax liability, if there will be any, before leaving the country.

Alien is a term used for a foreigner who is not yet a naturalized citizen of the country they are living in. The IRS Form 1040-C allows aliens in the United States to get a Certificate of Compliance. It is only then that the state will allow them to leave. However, not all aliens are required to fill out Form 1040-C if they fall under the following:

• He or she is 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 a foreign government whose salary for official services is exempted from the 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 he or she signed a waiver of nonimmigrant privileges as a condition of holding both his or her job and status as an immigrant, a certificate of compliance is needed.
• He or she is a student, industrial trainee, or exchange visitor, or spouse, or child of such an individual as long as he or she has an F-1, F-2, H-2. J-1, J-2, or Q visa.
• He or she is a student, or the spouse or child of a student, with an M-1 or M-2 visa.

How to fill out Form 1040-C?

Tax Period

Enter the beginning month and the ending month and year of the tax period.

Your first name and initial

Enter your first name and your initial.

Last Name

Enter your last name.

Your Social Security Number

Enter your Social Security Number.

If joint return

Enter your spouse's first name and initial.

Last Name

Enter the last name of your spouse.

Spouse’s Identifying Number

Your Number

Enter your identifying number.

Spouse’s Number

Enter the identifying number of your spouse.

U.S Address

Enter your address in the U.S (number, street, and apartment number or rural route)

Passport or Alien Registration Card

Enter your passport number or your alien registration card number.

Date on which you first arrive in the US

Enter the date you first arrived in the United States.

City State and ZIP Code

Enter the city and the ZIP code of your U.S Address.

Date of Departure

Enter the date of your departure in the United States.

Complete Foreign Address

Enter your complete foreign address.

Date on which you last arrive in the U.S

Enter the date you last arrived in the United States.

Country of Nationality or Citizenship

Enter the country you are a national or a citizen of.

Country you are a resident for

Enter the country where you are a resident.

Part 1: Explanation of Status- Resident or Nonresident Alien

Item 1: Group Classification

Mark the appropriate box to indicate the group classification you fall to. You may select:

• Group I- Resident Alien.
• Group II- Nonresident Alien with income effectivel6y connected with a U.S trade or business.
• Group III- Nonresident Alien with income not effectively connected with a U.S trade or business.

Item 2: Type of Trade or Business or Occupation

Enter the type of trade or business you are involved with or your occupation in the United States.

Item 3: Visa Number and Class

Enter your visa number and class under which you were last admitted to the United States.

Item 4: Permit to Reenter

Mark “Yes” if you have a permit to reenter the United States; otherwise, mark “No.”

If you have selected “Yes”, enter the expiration date of your permit to reenter.

Item 5: Waiver of Rights, Privileges, Exemptions, and Immunities

Mark “Yes” if you have signed a waiver of rights, privileges, exemptions, and immunities, as described under exceptions; otherwise, mark “No.”

If you have selected “Yes”, enter the date you signed those documents.

Item 6: W-9 Form

Mark “Yes” if you have furnished form W-9, Request for Taxpayer Identification Number and Certification, to a withholding agent during your stay in the United States; otherwise, mark “No.”

Item 7a: U.S Citizenship Application

Mark “Yes” if you have applied for U.S citizenship; otherwise, mark “No.”

Item 7b: Green Card Application

Mark “Yes” if you have applied for, or taken other affirmative steps to apply for lawful permanent status, to become a green card holder, in the United States, or to indicate if you have pending application to change your status to become a green cardholder; otherwise, mark “No.”

Item 8

This item indicates that you should fill out the following details (a-c) if you have filed income tax returns in the United States.

Item a: Type of Return

Enter the type of return you have filed by entering the form you used to apply. Example: Form 1040, 1040-SR, 1040 NR.

Item b: U.S Address

Enter your U.S Address shown on the return, if any.

Item c: Tax Income Reported

Enter the taxable income reported.

Item d: Total Tax Payment

Enter your total tax payment.

Item e: Balance Due

Enter your balance due.

Item 9: Current Charges

Mark “Yes” if you have knowledge of any current charges against you concerning your U.S Taxes for any tax period; otherwise, mark “No.”

Item 10: Plans to Return to the United States

Mark “Yes” if you have plans to return to the United States; otherwise, mark “No.”

If you have selected “Yes”, complete Items 11 Through 13 below.

Item 11:Your Spouse and Children

Mark “Yes” if you have a spouse and any children remaining in the United States; otherwise, mark “No.”

Item 12: Value and Location of Property

Item a: Real Property

Enter the value and location of any real property you have.

Item b: Stocks and Bonds

Enter the value and location of any stocks and bonds you have.

Item c: Cash

Enter the value and location of any cash you have.

Item d: Others

Enter other assets you possess. Then, enter its value and location.

Item 13: Arrangements to Pay Taxes

Enter the arrangements you have made to file your income tax returns and pay the taxes if you will not return to the United States before the date for filing a final U.S income tax return for the current year or due date for filing a final U.S income tax returns for the preceding year.

Part 2: Dependents

Item 14a: First and Last Name

Enter the first and last names of your dependents.

Item b: Social Security Number

Enter the Social Security Number of your dependents.

Item c: Relationship

Enter your dependent’s relationship to you.

Item d: Credit Qualifications

Mark the appropriate box to indicate where your dependents qualify for. You may select:

• Child tax credit
• Credit for other dependents

Part III: Figuring your Income Tax

For Groups I and II

Item 15: Total Income

Enter your total income. You may view it from page 3, Schedule A, Item 4, column D or E.

Item 16: Adjustments

Enter your adjustments and attach the form or statement.

Item 17: Adjusted Gross Income

Enter your adjusted gross income by subtracting Item 16 from Item 15.

Item 18: Amount

Enter the amount from page 4, Schedule D Line 6 or 12, whichever applies.

Item 19: Credits

Enter your credits and attach a form or statement.

Item 20:

Enter “-0-” if the difference between Item 18 and 19 is zero or less.

Item 21: Other Taxes

Enter the amount of your other taxes and attach the appropriate form.

Item 22: Tax

Enter the sum of Items 20 and 21 to determine your tax.

Group III

Item 23: Total Income

Enter your total income from Page 3, Schedule A, Item 4, Column F.

Item 24:Tax

Enter the product when you multiply line 23 by 30% (.30). If less than 30%, attach a statement showing the computation.

Tax Summary

Item 25 Total Tax

Enter the sum of Items 22 or 24.

Item 26: U.S Income Tax Paid or Withheld

Enter the amount you have paid for your U.S income tax. You may get it from page 3, Schedule A, items 4 and 5, column C.

Item 27: Estimated Payments

Enter 2021 estimated payments and amount applied from 2020 return.

Item 28: Other Payments

Enter specified payments.

Item 29: Total Payments

Enter the sum of items 26 to 28.

Item 30: Amount Owed

If item 25 is more than item 29, subtract item 29 from item 25. Enter the difference to know the amount you owe.

Item 31: Overpaid

If item 29 is more than item 25, subtract item 25 from item 29. Enter the difference to know the amount you overpaid.

Sign Here

Signature

Affix your signature.

Date

Enter the date you signed the form.

Spouse Signature

Affix your spouse’s signature.

Date

Enter the date you signed the form.

Schedule A: Income

Item 1a: Payer of Income

Enter the name or names of the income payer.

Column 1 (b): Type of Income

Enter the type of income such as salary, wages, taxable interest, dividends, rents, etc.

Column 2 (c): Income Tax Paid or Withheld

Enter the amount of income tax paid or withheld.

Column 3 (d): Resident Alien Income

Enter the income of the resident alien.

Column 4 (e): Nonresident Alien Income

Enter the income of the nonresident alien who is effectively connected with a U.S trade or business.

Column 5 (f): Nonresident Alien Income

Enter the income of the nonresident alien who is not effectively connected with a U.S trade or business.

Item 2: Net Gain

Enter the net gain from Schedule D of Form 1040, if any.

Item 3: Net Gain

Enter the net gain from Schedule B, Item 2.

Item 4:Total

Enter the total

Item 5: Exempt Income

Enter your exempt income, not including Item 4.

Schedule B: Certain Gains and Losses From Sales or Exchange by Nonresident Aliens of Property Not Effectively Connected with a U.S Trade or Business

Item 1a: Property Description

Enter the description of the property. If there are descriptive details not shown in this table, attach a statement of descriptive details.

Column 2 (b): Date Acquired

Enter the date acquired (month, day, year).

Column 3 (c): Date Sold

Enter the date sold (month, day, year).

Column 4 (d): Sales Price

Enter the sales price.

Column 5 (e): Cost

Enter the cost or the other basis.

Column 6 (f): Gain or Loss

Enter the difference between items 3 and d to determine your gains and losses.

Item 2: Net Gain

Combine the gains and losses entered on Item 1 column F.

Schedule C: Itemized Deductions

Item 1a: Type of Deduction

Enter the type of deduction like interest, taxes, and contributions.

Column 2 (b): Amount of Deduction

Enter the amount of deduction.

Column 3 (c): Type of deduction

Enter the type of deduction like interest, taxes, and contributions.

Column 4 (d): Amount of Deduction

Enter the amount of deduction.

Item 2: Total Itemized Deductions

Enter the total itemized deductions by adding columns B and D of item 1. Enter the total on Schedule D, Item 2 or 8, or 8, whichever applies.

Schedule D: Tax Computation

Tax for Resident Alien- Group I Only

Item 1

Enter the amount from page 2, Item 17.

Item 2:

Enter the amount from page 3, Schedule C, item 2 if you itemized your deductions. Enter your standard deductions if you do not plan to itemize your deduction.

Item 3: Taxable Income

Enter your taxable income by subtracting item 2 from item 1.

Item 4: Tax

Enter your Tax. Figure your tax on the amount on line 3 by using the 2021 Tax Rate Schedules in the instructions. You must include any tax from Form 4972 and 8814 in the total.

Item 5: Alternative Minimum Tax

Enter the amount of AMT from Form 6251, if any.

Item 6:

Enter the sum of items 4 and 5. You must also enter the result of Form 1040-C, Item 18.

Tax for Nonresident Alien With Income Effectively Connected with a U.S Trade of Business

Item 7

Enter the amount from page 2, Item 17.

Item 8

Enter itemized deductions from page 3, Schedule C, item 2

Item 9: Taxable Income

Enter your taxable income by subtracting item 8 from item 7.

Item 10:Tax

Enter your Tax. Figure your tax on the amount on line 3 by using the 2021 Tax Rate Schedules in the instructions. You must include any tax from Form 4972 and 8814 in the total.

Item 11:Alternative Minimum Tax

Enter the amount of AMT from Form 6251, if any.

Item 12:

Enter the sum of items 10 and 11. You must also enter the result of Form 1040-C, Item 18.