Form 1040-C

Form 1040-C

A form that non-resident aliens of the United States must file with the IRS upon departure. Form 1040-C calculates income, deductions, and credits, and ultimately determines how much tax the filer owes for the year.
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This certificate, known as a sailing permit or departure permit, is issued by the IRS after the individual files a properly completed Form 1040-C, U.
To get a permit, Form 1040-C or Form 2063 (whichever applies) must be filed first with the local IRS office.
Employees in the IRS offices will assist in filing Form 1040-C and Form 2063.
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.
Those who do not fall into one of the two categories listed above must file Form 1040-C to obtain a sailing permit.
If a departing alien plans on returning to the United States and can provide evidence to prove this claim to the IRS's satisfaction, he or she can file Form 1040-C without the need to pay the tax that is shown as due on the form and still receive a sailing permit.
However, if both spouses are resident aliens, they can file a joint return on Form 1040-C, if:
Form 1040-C filers must pay all tax shown as due at the time of filing, except when a bond is furnished or the IRS is satisfied that the taxpayer's departure does not jeopardize the collection of income tax.
A taxpayer who has satisfied all prior-year tax liabilities can furnish a bond guaranteeing payment on the current-year amount due as reflected on Form 1040-C.
The filing of Form 1040-C is not a replacement for the annual U.
Students, teachers and trainees are excluded from this requirement,(21) but must file Form 1040-C and pay any tax due.