Instructions for Form 1040-C - U.S. Departing Alien Income Tax Return - (Rev. January 2026)

Sep 19, 2026

Instructions for Form 1040-C guide taxpayers on a U.S. departing alien income tax filing process, including how to use the form with the specified revision cycle. The draft outlines future developments such as changes to AMT exemption amounts, social security tax limits for 2026, standard deduction guidance, and taxable income references. It also provides reminders about continuous-use Form 1040-C, annual inflation adjustments, expatriation filing requirements, refund procedures for withheld Social Security/Medicare tax errors, and limitations on child tax credit for resident filers excluding foreign earned income.

LanguageEnglish

CategoryPaper Templates

FormatPDF

Pages13

Reading Time5 min

AccessFree to download

Instructions overview

What’s New

Reminders and key filing rules

Note: The draft you are looking for begins on the next page. Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms). Most forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov). If you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here. DRAFT TREASURY/IRS AND OMB USE ONLY DRAFT Instructions for Form 1040-C (Rev. January 2026) (Use with the January 2024 revision of Form 1040-C.) U.S. Departing Alien Income Tax Return 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](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[Form1040C](Form1040C.)[.](Form1040C.) What’s New Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is increased to $90,100 ($140,200 if married filing jointly or qualifying surviving spouse; $70,100 if married filing separately) . The income level at which the AMT exemption begins to phase out has increased to $500,000 ($1,000,000 if married filing jointly; $500,000 if married filing separately) . Social security tax. For 2026, the maximum amount of earned income (wages and net earnings from self-employment) subject to the social security tax is $184,500 . 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 2026. See Standard Deduction (Group I Only) , later. Taxable income. When calculating your taxable income, you may be eligible for certain deductions. See Lines 3 and 9 , later. Reminders Use your 2025 tax return as a guide in figuring your 2026

FAQs

What reminders apply to former U.S. citizens or long-term residents?

If citizenship was relinquished or long-term residency ended in 2026, Form 8854 must be filed with the 2026 return, and additional expatriation-related tax may apply depending on circumstances.

Sep 19, 2026

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