[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303690-105":53,"doc-detail-303690-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","instructions-for-form-1040-c","Instructions for Form 1040-C","","Instructions for Form 1040-C (Rev. January 2026) explain the U.S. departing alien income tax return purpose, eligibility, and filing timing. The text highlights updates such as higher AMT exemption amounts, updated social security tax wage limits for 2026, and changes to the standard deduction. Reminders cover continuous-use Form 1040-C, annual revisions for inflation-adjusted provisions, expatriation filing requirements, and refund procedures for erroneous social security or Medicare withholding. Guidance also addresses child tax credit rules, ITIN renewal expiration dates, SSN requirements, and alien status determination using green card or substantial presence tests, plus final return requirements after the tax year ends.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-1040-c/303690/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-1040-c/303690.png","ImageObject",442,249,{"name":88,"@type":89},"Berry Peter","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"Who must file Form 1040-C and what is its purpose?","Question",{"text":108,"@type":109},"Form 1040-C is used by aliens who intend to leave the United States or its territories. It is filed to report income for the full tax year and pay expected tax liability on that income, if required.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When must Form 1040-C be filed?",{"text":113,"@type":109},"Form 1040-C must be filed before an alien leaves the United States or any of its territories.",{"name":115,"@type":106,"acceptedAnswer":116},"What key updates are listed for 2026?",{"text":117,"@type":109},"The instructions note an increased AMT exemption amount, an updated maximum amount of earned income subject to social security tax for 2026, and an increase to the basic standard deduction (when not itemizing).",{"name":119,"@type":106,"acceptedAnswer":120},"How are alien status rules determined for Form 1040-C?",{"text":121,"@type":109},"The instructions state you are considered a resident alien if you meet the green card test or the substantial presence test, with exceptions discussed later, including closer connection to a foreign country or potential eligibility through a tax treaty.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},303690,1790362663,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":15,"language":139,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":61,"update_tm":143,"read_time":79},1374402524268,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Instructions for Form 1040-C  \n(Rev. January 2026)  \n(Use with the January 2024 revision of Form 1040-C.)  \nU.S. Departing Alien Income Tax Return   \nFuture Developments  \nFor 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.)  \nWhat’s New  \nAlternative 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) .  \nSocial security tax. For 2026, the maximum amount of earned income (wages and net earnings from  \nself-employment) subject to the social security tax is $184,500 .  \nStandard 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.  \nTaxable income. When calculating your taxable income, you may be eligible for certain deductions. See Lines 3 and 9 , later.  \nReminders  \nUse your 2025 tax return as a guide in figuring your 2026 tax, but be sure to consider the following.  \nContinuous-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.  \nWe will revise these instructions annually to show inflation-adjusted items for various Code provisions.  \nFormer U.S. citizens and former U.S. long-term residents. If you relinquished your citizenship or ended your long-term residency (expatriated) in 2026, you must file Form 8854, Initial and Annual Expatriation Statement, with your 2026 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 market 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](IRS.gov/Form8854. Also)[. Also](IRS.gov/Form8854. Also), see Pub. 519, U.S. Tax Guide for Aliens.  \nSocial 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  \nwages 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.  \nChild tax credit not refundable for resident alienselecting to exclude foreign earned income from tax.  \nGroup I (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.  \nIndividual taxpayer identification number (ITIN) renewal. For tax year 2026, ITINs that were not included on at least one tax return filed in the last 3 consecutive tax years (2023, 2024, or 2025) will expire on December 31, 2026. For more information, [go to](go to IRS.gov/ITIN. If you)[ ](go to IRS.gov/ITIN. If you)[IRS.gov/ITIN](go to IRS.gov/ITIN. If you)[. If you](go to IRS.gov/ITIN. If you)[ ](go to IRS.gov/ITIN. If you)need to renew your ITIN, see the Instructions for Form W-7 at [IRS.gov/FormW7](IRS.gov/FormW7).  \nSocial security number (SSN) required for child tax credit. Your child must have an SSN issued before the due date of your 2026 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 da","cbCaivG3uk0i4zzt","https://ap.wps.com/l/cbCaivG3uk0i4zzt","pdf",255562,"English","# Purpose of Form\n## Future Developments (Rev. January 2026)\n## What’s New\n## Reminders\n## Continuous-use Form 1040-C\n## Alien status rules\n## Final Return Required","[{\"question\":\"Who must file Form 1040-C and what is its purpose?\",\"answer\":\"Form 1040-C is used by aliens who intend to leave the United States or its territories. It is filed to report income for the full tax year and pay expected tax liability on that income, if required.\"},{\"question\":\"When must Form 1040-C be filed?\",\"answer\":\"Form 1040-C must be filed before an alien leaves the United States or any of its territories.\"},{\"question\":\"What key updates are listed for 2026?\",\"answer\":\"The instructions note an increased AMT exemption amount, an updated maximum amount of earned income subject to social security tax for 2026, and an increase to the basic standard deduction (when not itemizing).\"},{\"question\":\"How are alien status rules determined for Form 1040-C?\",\"answer\":\"The instructions state you are considered a resident alien if you meet the green card test or the substantial presence test, with exceptions discussed later, including closer connection to a foreign country or potential eligibility through a tax treaty.\"}]","Instructions for Form 1040-C | PDF",1789806231]