Form 1040-C - Us Departing Alien Income Tax Return

Federal Form 1040-C, officially known as the "U.S. Departing Alien Income Tax Return," is used by nonresident aliens who are leaving the United States and need to report their income for the portion of the year they were present in the country. Nonresident aliens are individuals who are not U.S. citizens and do not meet the criteria to be classified as resident aliens for tax purposes.

The purpose of Form 1040-C is to reconcile and report the departing alien's income, deductions, and credits for the portion of the tax year during which they were in the United States. This form helps the Internal Revenue Service (IRS) ensure that departing aliens fulfill their U.S. tax obligations before leaving the country. It is essential for these individuals to file Form 1040-C to determine if they owe any remaining taxes or if they are eligible for a refund.