Vorm 1040-C juhised
Vorm 1040-C, USA-st lahkuv välismaalase tuludeklaratsioon
Rev. jaanuar 2024
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- Vorm 1040-C - USA lahkuv tulnukate tuludeklaratsioon
Department of the Treasury
Internal Revenue Service
Instructions for Form 1040-C
(Rev. January 2024)
(Use with the January 2024 revision of Form 1040-C)
U.S. Departing Alien Income Tax Return
tax credit on line 29. These filers are only allowed to claim the
child tax credit to the extent allowable on line 20.
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
Individual taxpayer identification number (ITIN) renew-
al. ITINs that were not included on at least one tax return
filed in the last 3 consecutive years (2021, 2022, or 2023 for
tax year 2024) expired on December 31, 2023. For more
Social security number (SSN) required for child tax
credit. Your child must have an SSN issued before the due
date of your 2024 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 date of your 2024 return
(including extensions), you may be able to claim the new
credit for other dependents for that child.
What's New
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 2024. See Standard
Deduction (Group I only), later.
Alternative minimum tax (AMT) exemption amount in-
creased. The AMT exemption amount is increased to
$85,700 ($133,300 if married filing jointly or qualifying
surviving spouse; $66,650 if married filing separately). The
income level at which the AMT exemption begins to phase
out has increased to $609,350 ($,218,700 if married filing
jointly; $609,350 if married filing separately).
General Instructions
Social security tax. For 2024, the maximum amount of
earned income (wages and net earnings from
self-employment) subject to the social security tax is
$168,600.
Purpose of Form
Form 1040-C is used by aliens who intend to leave the United
States or any of its possessions to:
Reminders
Report income received or expected to be received for the
•
entire tax year, and
Use your 2023 tax return as a guide in figuring your 2024 tax,
but be sure to consider the following.
Pay the expected tax liability on that income, if they are
•
required to do so.
Continuous 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.
Form 1040-C must be filed before an alien leaves the
United States or any of its possessions. For more
We will revise these instructions annually to show
inflation-adjusted items for various Code provisions.
If you are a nonresident alien, use the current
Former U.S. citizens and former U.S. long-term resi-
dents. If you expatriate or terminate your long-term
residency in 2024, you must file Form 8854, Initial and Annual
Expatriation Statement, with your 2024 income tax return.
You may also be subject to income tax under section 877A
on the net unrealized gain on your property as if the property
had been sold on the day before your expatriation date. You
figure this tax on Form 8854. For more details, see the Form
Instructions for Form 1040-NR, U.S. Nonresident
TIP
1040-C.
If you are a resident alien, use the current
Instructions for Forms 1040, U.S. Individual Income
TIP
You can get tax forms, instructions, and publications from
Social security or Medicare taxes withheld in error. If
you are a foreign student on an F-1, J-1, M, or Q visa, and
social security or Medicare taxes were withheld on your
wages 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
Child tax credit not refundable for resident aliens elect-
ing to exclude foreign earned income from tax. Group I
(resident alien) filers who exclude foreign earned income
from their gross income may not claim any additional child
Alien status rules. If you are not a citizen of the United
States, specific rules apply to determine if you are a resident
or nonresident alien for tax purposes. Intent is not a factor in
determining your residency status.
You are considered a resident alien if you meet either the
green card test or the substantial presence test. However,
even though you otherwise would meet the substantial
presence test, you will not be considered a U.S. resident if
you qualify for the closer connection to a foreign country
exception or you are able to qualify as a nonresident alien by
reason of a tax treaty. These tests and the exception are
discussed in the instructions for Part I—Explanation of
Jan 5, 2024
Cat. No. 11311Q
J-2, or Q visa. Additionally, you must not have received any
income from sources in the United States other than:
a. Allowances covering expenses incident to your study
or training in the United States (including expenses for travel,
maintenance, and tuition);
Final Return Required
A Form 1040-C is not a final return. You must file a final
income tax return after your tax year ends.
If you are a U.S. citizen or resident alien on the last day of
the year, you should file Form 1040 (or 1040-SR) reporting
your worldwide income. If you are not a U.S. citizen or
resident alien on the last day of the year, you should file Form
1040-NR. However, certain individuals who were resident
aliens at the beginning of the tax year but nonresident aliens
at the end of the tax year must file a “dual-status” return. See
Dual-status tax year, later.
b. The value of any services or accommodations
furnished incident to such study or training;
c. Income from employment authorized under U.S.
immigration laws; or
d. Interest on deposits, but only if that interest is not
effectively connected with a U.S. trade or business.
3. You are a student, or the spouse or child of a student,
with an M-1 or M-2 visa. To qualify, you must not have
received any income from sources in the United States other
than:
Any tax you pay with Form 1040-C counts as a credit
against tax on your final return. Any overpayment shown on
Form 1040-C will be refunded only if and to the extent your
final return for the tax year shows an overpayment.
a. Income from employment authorized under U.S.
immigration laws, or
Note. There are some tax items that are not addressed on
Form 1040-C or in these instructions that must be taken into
account on your final return. For example, if you are a Group I
(resident alien) filer, you must reconcile any advance
payments of the premium tax credit with the premium tax
credit allowed on your tax return. See Form 8962, Premium
b. Interest on deposits, but only if that interest is not
effectively connected with a U.S. trade or business.
4. Any of the following applies.
a. You are on a pleasure trip and have a B-2 visa.
b. You are on a business trip, have a B-1 visa or a
combined B-1/B-2 visa, and do not stay in the United States
or any of its possessions for more than 90 days during the tax
year.
Certificate of Compliance
c. You are passing through the United States or any of its
possessions, including travel on a C-1 visa or under a
contract, such as a bond agreement, between a
The issuance of a certificate of compliance is not a
final determination of your tax liability. If it is later
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CAUTION
determined that you owe more tax, you will have to
transportation line and the U.S. Attorney General.
pay the additional tax due
d. You are admitted on a border-crossing identification
Form 1040-C or Form 2063. If you are an alien, you should
not leave the United States or any of its possessions without
getting a certificate of compliance from your IRS Field
Assistance Area Director on Form 1040-C or Form 2063, U.S.
You can file the shorter Form 2063 if you have filed all U.S.
income tax returns you were required to file, you paid any tax
due, and either of the following applies.
card.
e. You do not need to carry passports, visas, or
border-crossing identification cards because you are (i)
visiting for pleasure or (ii) visiting for business and do not stay
in the United States or any of its possessions for more than
90 days during the tax year.
f. You are a resident of Canada or Mexico who
commutes frequently to the United States to work and your
wages are subject to income tax withholding.
You have no taxable income for the year of departure and
•
g. You are a military trainee admitted for instruction under
the Department of Defense and you will leave the United
States on official military travel orders.
for the preceding year (if the time for filing the earlier year's
return has not passed).
You are a resident alien with taxable income for the
•
preceding year or for the year of departure, but the Area
Director has decided that your leaving will not hinder
collecting the tax.
However, exception 4 does not apply if the Area Director
believes you had taxable income during the current tax year
through your departure date or the preceding tax year and
your leaving the United States would hinder collecting the
tax.
Exceptions. You do not need a certificate of compliance if
any of the following applies.
1. You are a representative of a foreign government who
How To Get the Certificate
holds a diplomatic passport, a member of the
To get a certificate of compliance you must obtain a sailing or
departure permit. To obtain a permit, file Form 1040-C or
Form 2063 (whichever applies) with your local IRS office
before you leave the United States.
representative's household, a servant who accompanies the
representative, an employee of an international organization
or foreign government whose pay for official services is
exempt from 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 you signed a
waiver of nonimmigrant's privileges as a condition of holding
both your job and your status as an immigrant, this exception
does not apply, and you must get a certificate.
You must make an appointment for assistance at the
local office. You can call 844-545-5640 between the
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CAUTION
hours of 7 a.m. and 7 p.m. local time to make the
appointment. Depending on the time of year, some offices
may not have available appointments within the 2 to 4 week
time frame you must file so allow enough time to schedule
your appointment before your departure date.
2. You are a student, industrial trainee, or exchange
visitor, or the spouse or child of such an individual. To qualify
for this exception, you must have an F-1, F-2, H-3, H-4, J-1,
2
Instructions for Form 1040-C (Rev. 01-2024)
You must also pay all the tax shown as due on Form
and Obtaining Refunds, later.
Lawful permanent resident aliens (green card
holders) with no definite plans to return to the United
States must notify the Department of Homeland
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CAUTION
Security of their termination of residency and file Form 8854,
if they:
It is advisable for aliens who have been working in the
United States to get the permit from an IRS office in the area
of their employment, but it also can be obtained from an IRS
office in the area of their departure.
Plan to surrender their green card, and
•
Have been a lawful permanent resident in at least 8
•
taxable years during the previous 15 taxable years, including
the taxable year during which they surrender their green card.
See the Expatriation Tax information in Pub. 519, for more
detailed information.
When To Get a Sailing or Departure Permit
You should get your sailing or departure permit at least 2
weeks before you plan to leave. You cannot apply earlier than
30 days before your planned departure date. Do not wait
until the last minute in case there are unexpected problems.
Papers To Submit
Forms To File
Getting your sailing or departure permit will go faster if you
bring to your appointment at the IRS office papers and
documents related to your income and your stay in the United
States. Bring the following records with you if they apply:
If you must get a sailing or departure permit, you must file
Form 2063 or Form 1040-C. Both forms have a “certificate of
compliance” section. When the certificate of compliance is
signed by an agent of the Field Assistance Area Director, it
certifies that your U.S. tax obligations have been satisfied
according to available information. Your Form 1040-C copy of
the signed certificate, or the one detached from Form 2063,
is your sailing or departure permit.
Your passport and alien registration card or visa.
•
Copies of your U.S. income tax returns filed for the past 2
•
years.
If you were in the United States for less than 2 years, bring
•
the income tax returns you filed for that period.
Receipts for income taxes paid on these returns.
Receipts, bank records, canceled checks, and other
•
•
Form 2063
documents that prove your deductions, business expenses,
and dependents claimed on your returns.
This is a short form that asks for certain information but does
not include a tax computation. The following departing aliens
can get their sailing or departure permits by filing Form 2063:
A statement from each employer showing wages paid and
•
tax withheld from January 1 of the current year to the date of
departure if you were an employee.
Aliens, whether resident or nonresident, who have had no
•
If you were self-employed, you must bring a statement of
•
taxable income for the tax year up to and including the date
of departure and for the preceding year, if the period for filing
the income tax return for that year has not expired.
income and expenses up to the date you plan to leave.
Proof of estimated tax payments for the past year and this
•
year.
Resident aliens who have received taxable income during
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Documents showing any gain or loss from the sale of
•
the tax year or preceding year and whose departure will not
hinder the collection of any tax. 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.
personal property, including capital assets and merchandise.
Documents relating to scholarship or fellowship grants
•
including verification of the grantor, source, and purpose of
the grant.
Documents indicating you qualify for any special tax treaty
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Aliens in either of these categories who have not filed an
income tax return or paid income tax for any tax year must
file the return and pay the income tax before they can be
issued a sailing or departure permit on Form 2063. The
sailing or departure permit detached from Form 2063 can be
used for all departures during the current year. However, the
IRS may cancel the sailing or departure permit for any later
departure if it believes the collection of income tax is
jeopardized by that later departure.
benefits claimed.
Document verifying your date of departure from the United
•
States, such as an airline ticket.
Document verifying your U.S. taxpayer identification
•
number, such as a social security card or an IRS-issued CP
565 showing your individual taxpayer identification number
(ITIN).
If you are married and reside in a community property
state, also bring the above-listed documents for your
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CAUTION
spouse. This applies whether or not your spouse
Form 1040-C
requires a certificate.
If you must get a sailing or departure permit and you do not
qualify to file Form 2063, you must file Form 1040-C.
Returning to the United States
Ordinarily, all income received or reasonably expected to be
received during the tax year up to and including the date of
departure must be reported on Form 1040-C and the tax on it
must be paid. When you pay any tax shown as due on the
Form 1040-C, and you file all returns and pay all tax due for
previous years, you will receive a sailing or departure permit.
If you furnish the IRS with information showing, to the
satisfaction of the IRS, that you intend to return to the United
States and that your departure does not jeopardize the
collection of income tax, you can get a sailing or departure
permit by filing Form 1040-C without having to pay the tax
shown on it. You must, however, file all income tax returns
that have not yet been filed as required, and pay all income
tax that is due on these returns.
The IRS may permit you to furnish a bond
guaranteeing payment instead of paying the taxes
TIP
for certain years. The sailing or departure permit
issued under the conditions in this paragraph is only for the
specific departure for which it is issued.
3
Instructions for Form 1040-C (Rev. 01-2024)
Your Form 1040-C must include all income received and
reasonably expected to be received during the entire year of
departure. The sailing or departure permit issued with this
Form 1040-C can be used for all departures during the
current year. However, the IRS may cancel the sailing or
departure permit for any later departure if the payment of
income tax appears to be in jeopardy.
Please note that all Taxpayer Assistance Centers
(TACs) operate by appointment. Services are limited
and not all services are available at every TAC office.
Call 844-545-5640 to schedule an appointment.
Remember that you must visit an IRS office at least 2
weeks (but no more than 30 days) before you leave the
United States, so make sure you call for an appointment well
before those time frames.
Joint Return on Form 1040-C
Please be prepared to furnish your anticipated date of
departure and bring the following records with you if they
apply.
Departing husbands and wives who are nonresident aliens
cannot file joint returns. However, if one spouse is a resident
alien, they can file a joint return on Form 1040-C if:
1. A valid passport with your alien registration card or
Both spouses can reasonably be expected to qualify to file
•
visa.
a joint return at the normal close of their tax year.
The tax years of the spouses end at the same time.
2. Copies of your U.S. income tax returns filed for the
past 2 years. If you were in the United States for less than 2
years, bring copies of the income tax returns you filed for that
period.
•
Paying Taxes and Obtaining Refunds
Except when a bond is furnished, or the IRS is satisfied that
your departure does not jeopardize the collection of income
tax, you must pay all tax shown as due on the Form 1040-C
at the time of filing it. You must also pay any taxes due for
past years. If the tax computation on Form 1040-C results in
an overpayment, there is no tax to pay at the time you file that
return. However, the IRS cannot provide a refund at the time
of departure. If you are due a refund, you must file Form 1040
or Form 1040-NR, as appropriate, at the end of the tax year.
3. Receipts for income taxes paid on these returns.
4. Receipts, bank records, canceled checks, and other
documents that prove your deductions, business expenses,
and dependents claimed on the returns.
5. A statement from each employer you worked for this
year showing wages paid and tax withheld. If you are
self-employed, you must bring a statement of income and
expenses up to the date you plan to leave.
6. Proof of any payments of estimated tax for the past
year and the current year.
Filing Annual U.S. Income Tax Returns
7. Documents showing any gain or loss from the sale of
personal and/or real property, including capital assets and
merchandise.
8. Documents concerning scholarship or fellowship
grants, such as: (a) verification of the grantor, source, and
purpose of the grant; (b) copies of the application for, and
approval of, the grant; (c) a statement of the amount paid,
and your duties and obligations under the grant; and (d) a list
of any previous grants.
Form 1040-C is not an annual U.S. income tax return. If an
income tax return is required by law, that return must be filed
even though a Form 1040-C has already been filed. The tax
paid with Form 1040- C should be taken as a credit against
the tax liability for the entire tax year on your annual U.S.
income tax return.
Identifying Number
9. Documents indicating qualification for special tax
You are generally required to enter your social security
number (SSN). To get an SSN for a nonresident alien
spouse, apply at an office of the U.S. Social Security
call 800-772-121 .
treaty benefits.
10. Document verifying your date of departure from the
United States, such as an airline ticket.
11. Document verifying your U.S. taxpayer identification
number (TIN), such as a social security card or an
IRS-issued Notice CP 565 showing your ITIN.
If you do not have an SSN and are not eligible to get one,
you must apply for an individual taxpayer identification
number (ITIN). For details on how to do so, see Form W-7
and its instructions. It usually takes about 4–6 weeks to get
an ITIN.
If you are married and reside in a community property
state, also bring the documents listed on this page for
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CAUTION
your spouse. This applies whether or not your spouse
requires a certificate
If you already have an ITIN, enter it wherever your SSN is
requested on your tax return. If you are required to include
another person’s SSN on your return and that person does
not have and cannot get an SSN, enter that person’s ITIN.
If you are filing Form 1040-C, file an original and one copy
for the tax year in which you plan to leave. If you are
departing between January 1, 2024, and April 15, 2024, you
must also file Form 1040-NR, 1040, or 1040-SR for 2024 and
pay any tax due.
An ITIN is for tax use only. It does not entitle you to
social security benefits or change your employment
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CAUTION
or immigration status under U.S. law.
Generally, a certificate of compliance on Form 1040-C will
be issued without your paying tax or posting bond if you have
not received a termination assessment. A termination
assessment is a demand for immediate payment of income
tax for the current and immediately preceding year.
Office and enter your zip code to find the nearest office.
This certificate applies to all of your departures during the
current tax year, subject to revocation on any later departure
4
Instructions for Form 1040-C (Rev. 01-2024)
if the Area Director believes your leaving would hinder
collecting the tax.
Part I—Explanation of
Status—Resident or Nonresident
Alien
If you owe income tax and the Area Director determines
that your departure will jeopardize the collection of the tax, a
certificate of compliance on Form 1040-C will be issued only
when you pay the tax due or post bond. The certificate will
apply only to the departure for which it is issued.
Generally, you are considered a resident alien if you meet
either the green card test or the substantial presence test for
2024. You are considered a nonresident alien for the year if
you do not meet either of these tests. For more information
For additional information, go to IRS.gov/Individuals/
Green card test. You are a resident alien for tax purposes if
you are a lawful permanent resident of the United States at
any time during 2024. You are a lawful permanent resident of
the United States if you have been given the privilege, under
U.S. immigration laws, of residing permanently in the United
States as an immigrant. You generally have this status if the
U.S. Citizenship and Immigration Services (USCIS) (or its
predecessor organization, the Immigration and Naturalization
Service) has issued you an alien registration card, also
known as a green card.
Specific Instructions
Joint return. Nonresident aliens cannot file a joint return.
Resident aliens can file a joint return on Form 1040-C only if
both of the following apply.
1. The alien and their spouse reasonably expect to be
eligible to file a joint return at the close of the tax period for
which the return is made.
Substantial presence test. You are considered a resident
alien for tax purposes if you meet the substantial presence
test for 2024. You meet this test if you were physically present
in the United States for at least:
2. If the tax period of the alien is terminated, the tax
period of their spouse is terminated at the same time.
If Form 1040-C is filed as a joint return, enter both
spouses' names, identification numbers, and passport or
alien registration card numbers in the spaces provided on
page 1 of the form. Also, include both spouses' income in
Part III and furnish both spouses' information in Part I of the
form. It may be necessary to complete a separate Part I for
each spouse.
Identifying number. You must enter your identifying
number where requested at the top of page 1 of Form
1040-C. Generally, this is your SSN. If you do not have an
SSN, contact the Social Security Administration (SSA) to find
out if you are eligible for one.
31 days during 2024, and
•
183 days during the period 2024, 2023, and 2022, using
•
the following chart.
(a)
(b)
(c)
(d)
Year
Days of physical
Multiplier
Testing days
(multiply (b)
times (c))
presence
2024
1.000
.333
.167
2023
2022
You can call the SSA at 800-772-1213 (for the deaf or
hard-of-hearing, call the TTY number,
800-325-0778).
Total testing days (add column (d))
ssnumber/, and then enter “Noncitizen” in the search
box.
Days of presence in the United States. Generally, you
are treated as present in the United States on any day that
you are physically present in the country at any time during
the day. However, you do not count the following days of
presence in the United States for the substantial presence
test.
ITIN. If you do not have an SSN and are not eligible to get
one, you must apply for an ITIN. For details on how to apply
for an ITIN, see Form W-7, Application for IRS Individual
Taxpayer Identification Number, and its instructions. Get the
have an ITIN, enter it wherever your SSN is requested on
your tax return.
If you are required to include another person's SSN on
your return and that person does not have and cannot get an
SSN, enter that person's ITIN.
Days you commuted to work in the United States from a
•
residence in Canada or Mexico if you regularly commuted
from Canada or Mexico.
Days you were in the United States for less than 24 hours
•
while you were traveling between two places outside the
United States.
Days you were temporarily present in the United States as
•
a regular member of the crew of a foreign vessel engaged in
transportation between the United States and a foreign
country or a possession of the United States. This rule does
not apply to any day you were otherwise engaged in a trade
or business in the United States.
An ITIN is for tax use only. It does not entitle you to
social security benefits or change your employment
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CAUTION
or immigration status under U.S. law. For more
information, go to IRS.gov/Individuals/International-
Days you intended, but were unable, to leave the United
•
States because of a medical condition or medical problem
that arose while you were in the United States.
Days you are in the United States under a NATO visa as a
•
member of a force or civilian component to NATO. However,
this exception does not apply to an immediate family member
who is present in the United States under a NATO visa. A
5
Instructions for Form 1040-C (Rev. 01-2024)
dependent family member must count every day of presence
for purposes of the substantial presence test.
graduated rates that apply to U.S. citizens and resident
aliens. Income you receive as a partner in a partnership or as
a beneficiary of an estate or trust is considered effectively
connected with a U.S. trade or business if the partnership,
estate, or trust conducts a U.S. trade or business.
Income from U.S. sources that is not effectively connected
with a U.S. trade or business is generally taxed at 30%. Your
rate may be lower if the country of which you are a resident
and the United States have a treaty setting lower rates.
For a list of the types of income not considered effectively
connected with a U.S. trade or business, see the instructions
Business, later. If you are a nonresident alien in the United
States to study or train, see Pub. 519.
Digital assets. Digital assets are any digital representations
of value that are recorded on a cryptographically secured
distributed ledger or any similar technology. For example,
digital assets include non-fungible tokens (NFTs) and virtual
currencies, such as cryptocurrencies and stablecoins. If a
particular asset has the characteristics of a digital asset, it will
be treated as a digital asset for federal income tax purposes
Days you were an exempt individual. In general, an exempt
•
individual is: (a) a foreign- government-related individual, (b)
a teacher or trainee, (c) a student, or (d) a professional
athlete who is temporarily present in the United States to
compete in a charitable sports event.
If you qualify to exclude days of presence in the
United States because you are an exempt individual
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CAUTION
(other than a foreign-government-related individual)
or because of a medical condition or problem, file Form 8843,
Medical Condition, with your final income tax return.
Closer connection to a foreign country exception.
Even though you otherwise would meet the substantial
presence test, you are not treated as having met that test for
2024 if you: (a) were present in the United States for fewer
than 183 days during 2024, (b) establish that during 2024 you
had a tax home in a foreign country, and (c) establish that
during 2024 you had a closer connection to one foreign
country in which you had a tax home than to the United
States unless you had a closer connection to 2 foreign
countries.
Check the “Yes” box next to the question on digital assets
If you meet this exception, file Form 8840, Closer
on page 1 of Form 1040-C if at any time during 2024, you:
Connection Exception Statement for Aliens, with your
!
Received (as a reward, award, or payment for property or
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CAUTION
final income tax return.
services); or
Sold, exchanged, or otherwise disposed of a digital asset
•
Residence determined by tax treaty. If you are a
dual-resident taxpayer, you can still claim the benefits under
dual-resident taxpayer is one who is a resident of both the
United States and another country under each country's tax
laws. The income tax treaty between the two countries must
contain a provision that provides for resolution of conflicting
claims of residence (tie-breaker rule). If you are treated as a
resident of a foreign country under a tax treaty, you are
treated as a nonresident alien in figuring your U.S. income
tax. For purposes other than figuring your tax, you will be
treated as a U.S. resident.
(or any financial interest in any digital asset).
For example, check “Yes” if at any time during 2024 you:
Received digital assets as payment for property or
•
services provided;
Received digital assets as a result of a reward or award;
Received new digital assets as a result of mining, staking,
•
•
and similar activities;
Received digital assets as a result of a hard fork;
Disposed of digital assets in exchange for property or
•
•
services;
Disposed of a digital asset in exchange or trade for another
•
digital asset;
Sold a digital asset; or
•
•
For more information, go to IRS.gov/Individuals/
Otherwise disposed of any other financial interest in a
TIP
digital asset.
You have a financial interest in a digital asset if you are the
owner of record of a digital asset, or have an ownership stake
in an account that holds one or more digital assets, including
the rights and obligations to acquire a financial interest, or
you own a wallet that holds digital assets.
Dual-status tax year. A dual-status tax year is one in which
you have been both a resident alien and a nonresident alien.
The most common dual-status tax years are the years of
arrival and departure. In figuring your income tax liability for a
dual-status tax year, different U.S. income tax rules apply to
each status. You must follow these rules in completing Form
The following actions or transactions in 2024, alone,
generally don’t require you to check “Yes”:
Holding a digital asset in a wallet or account;
•
•
Certain resident aliens who leave the United States
Transferring a digital asset from one wallet or account you
during the year may be subject to tax under section
!
own or control to another wallet or account that you own or
control; or
CAUTION
877A. These resident aliens compute their tax using
the method prescribed under section 877A when completing
Purchasing digital assets using U.S. or other real currency,
•
including through the use of electronic platforms such as
PayPal and Venmo.
Do not leave the question unanswered. You must answer
“Yes” or “No” by checking the appropriate box. For more
How to report digital assets transactions. If you
disposed of any digital asset in 2024, that you held as a
capital asset, through a sale, exchange, or transfer, check
Income effectively connected with a U.S. trade or busi-
ness—nonresident aliens. If you are a nonresident alien,
the tax on your income depends on whether the income is or
is not effectively connected with a U.S. trade or business.
Income effectively connected with a U.S. trade or business
(including wages earned by an employee) is taxed at the
6
Instructions for Form 1040-C (Rev. 01-2024)
Capital Assets to calculate your capital gain or loss and
losses are now computed without regard to any deduction
allowed under section 172 or 199A and without regard to any
deductions, gross income, or gains attributable to any trade
or business of performing services as an employee. See
Form 461 and its instructions for more information.
report that gain or loss on Schedule D (Form 1040).
If you received any digital asset as compensation for
services or disposed of any digital asset that you held for sale
to customers in a trade or business, you must report the
income as you would report other income of the same type
(for example, W-2 wages on Form 1040 -C, Schedule A,
line 1).
If you disposed of any digital asset by gift, you may be
required to file Form 709. See Who Must File and Transfers
more information.
The CARES Act repealed the limitation on excess
business losses under section 461(l) of the Internal
Revenue Code for tax years 2018, 2019, and 2020. If
TIP
you filed a 2018, 2019, or 2020, return with the limitation, you
can file an amended tax return to use the losses to reduce
your income
Line 20. Credits. If you are a Group I (resident alien) filer,
you can claim the same credits as on Form 1040 (or
1040-SR). If you are a Group II (nonresident alien with
income effectively connected with a U.S. trade or business)
filer, you can generally claim the same credits as on Form
1040-NR.
Part II—Dependents
You may be able to claim a tax credit for your dependents. To
find out if a person qualifies as your dependent, and to find
out if your dependent qualifies you to take the child tax credit
or the credit for other dependents, see the Instructions for
Form 1040 or the Instructions for Form 1040-NR.
Line 22. Other taxes. Enter on line 22 any other taxes such
as those listed below. Also use the 2023 Instructions for Form
1040 or the 2023 Instructions for Form 1040-NR for
Line 15, column (b). You must enter each dependent's
Line 15, column (d). Check the appropriate box in this
column if your dependent is a qualifying child for the child tax
credit or for the credit for other dependents.
information on the additional taxes to include on this line.
Self-employment tax. This tax applies to resident aliens
•
and to nonresident aliens if an international social security
agreement in effect determines that the nonresident alien is
covered under the U.S. social security system. The
Part III—Figuring Your Income Tax
self-employment tax rate for 2024 is 15.3%. This includes a
2.9% Medicare tax and a 12.4% social security tax. Use
Schedule SE (Form 1040), Form 1040-PR, or Form 1040-SS
to figure your self-employment tax. For 2024, the maximum
amount of self-employment income subject to the social
security tax is $168,600. There is no limit on the amount of
self-employment income subject to the Medicare tax.
Read the descriptions on line 1 of Form 1040-C for Groups I,
II, and III to see which group(s) applies to you. If Group I or II
applies, use lines 16 through 23 to figure your tax. If Group III
applies, use lines 24 and 25 to figure your tax. If you are a
nonresident alien to which both Groups II and III apply, use
lines 16 through 25 to figure your tax.
Line 17. Adjustments. If you are a resident alien, you can
take the adjustments allowed on Form 1040 (or 1040-SR).
The current Instructions for Form 1040 have information on
adjustments you can take.
If you are a nonresident alien and have income effectively
connected with a U.S. trade or business, you can take the
adjustments allowed on Form 1040-NR. See the Form
1040-NR instructions.
You can find more information on international social
security agreements (also known as totalization
agreements) at IRS.gov/Individuals/International-
Social security and Medicare taxes on tip income not
•
reported to employer. If you received tips of $20 or more in
any month and you did not report the full amount to your
employer, you must generally pay these taxes. See the
Instructions for Form 1040 or the Instructions for Form
1040-NR.
If you are a nonresident alien and all your income is not
effectively connected with a U.S. trade or business, you
cannot take any adjustments.
Social security and Medicare taxes not withheld by
•
employer. If you are an employee who received wages from
an employer who did not withhold social security and
Medicare tax from your wages, you may owe these taxes.
See the Instructions for Form 1040 or the Instructions for
Form 1040-NR.
Adjustments that you take on line 17 include the qualified
business income deduction and the excess business loss
adjustment figured on Form 461, Limitation on Business
Qualified business income deduction. Generally,
•
Additional Medicare Tax. For information about the
•
taxpayers other than corporations are allowed a deduction of
up to 20% of their qualified business income from a qualified
trade or business. The deduction is subject to multiple
limitations such as the type of trade or business, the
taxpayer's taxable income, the amount of W-2 wages paid
with respect to the qualified trade or business, and the
unadjusted basis of qualified property held by the trade or
business. The deduction can be taken in addition to the
standard or itemized deductions. For more information, see
Deduction, and their instructions.
Additional Medicare Tax, see the Instructions for Form 8959.
Net Investment Income Tax. For information about the
•
Net Investment Income Tax, see the Instructions for Form
8960.
Additional tax on IRAs, other qualified retirement
•
plans, etc. If you received a distribution from or made an
excess contribution to one of these plans, you may owe this
tax. See the Instructions for Form 1040 or the Instructions for
Form 1040-NR.
Household employment taxes. If you pay cash wages to
•
any one household employee in 2024, you may owe this tax.
See the Instructions for Form 1040 or the Instructions for
Form 1040-NR.
Excess business loss adjustment. Excess business
•
losses for noncorporate taxpayers are limited to tax years
beginning after 2020 and before 2029. Also, excess business
7
Instructions for Form 1040-C (Rev. 01-2024)
other fiduciary for an individual who has to file Form 1040-C,
sign your name for the individual. File Form 56.
•
tax.
Paid preparers must sign. Generally, anyone you pay to
prepare your return must sign it and include their Preparer
Tax Identification Number (PTIN) in the space provided. The
preparer must also give you a copy of the return for your
records. Someone who prepares your return but does not
charge you should not sign your return.
•
4255, Recapture of Investment Credit to figure the tax.
Tax from recapture of low-income housing credit. Use
•
figure the tax.
Tax from recapture of federal mortgage subsidy. Use
•
Schedule A—Income
Dispositions by Foreign Persons to figure the tax.
Line 1, column (c). Enter amounts shown as federal
income tax withheld on your Forms W-2, 1099, 1042-S, etc.
Be sure to enter the amount withheld on the same line on
which the related income is reported. Include the amount of
any Additional Medicare Tax withheld by your employer. For
more information, visit IRS.gov/Businesses/Small-
Repayment of first-time homebuyer credit. You must
•
repay the first-time homebuyer credit if you bought the home
in 2008. For details about repaying the first-time homebuyer
Line 25. Tax. Generally, you must enter 30% of the amount
on line 24. However, if you are entitled to a lower rate or an
exemption from tax because of a treaty between your country
and the United States, attach a statement showing your
computation of the tax. Also, include the applicable treaty
article(s).
Line 1, column (d). Resident aliens should include income
that would be included on Form 1040 (or 1040-SR), such as
wages, salaries, interest, dividends, rents, and certain
alimony received (see Caution, next).
You can find information on lower rates or an
exemption from tax because of a treaty between your
country and the United States at IRS.gov/Individuals/
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Alimony or separate maintenance received pursuant
to a divorce or separation agreement entered into on
!
CAUTION
or before December 31, 2018, is income on your
Line 29. Other payments. Include on line 29 any of the
following payments. See the Instructions for Form 1040 or the
Instructions for Form 1040-NR for details on other payments
to include on this line.
Form 1040-C unless that agreement was changed after
December 31, 2018, to expressly provide that alimony
received isn't included in your income. Alimony received is
not included in your income if you entered into the divorce or
separation agreement after December 31, 2018.
Earned income credit (EIC). This credit applies only to
•
resident aliens. Enter any EIC that is due to you.
Additional child tax credit. For information on the credit
Line 1, column (e). Enter nonresident alien income
effectively connected with a U.S. trade or business.
Nonresident aliens should include income that would be
included on page 1 of Form 1040-NR. This includes:
•
and you exclude any foreign earned income from your gross
income (see section 911 and Form 2555, Foreign Earned
Income), you may not claim any additional child tax credit
here on line 29. You are only allowed to claim the child tax
credit to the extent allowable on line 20.
Salaries and wages (generally shown in box 1 of Form
•
W-2),
The taxable part of a scholarship or fellowship grant,
•
•
Business income or loss (income that would be included
on Schedule C (Form 1040) as an attachment to Form
1040-NR), and
Net Premium Tax Credit (PTC). For information about the
•
Any other income considered to be effectively connected
•
with a U.S. trade or business. See the Instructions for Form
1040-NR for details.
U.S. income tax paid at previous departure during the
•
tax period. Enter any tax you paid if you previously departed
the United States during this tax period.
Line 1, column (f). Enter nonresident alien income from
U.S. sources that is not effectively connected with a U.S.
trade or business, including:
Excess social security and RRTA tax withheld. If you
•
had two or more employers in 2024 who together paid you
more than $168,600 in wages, too much social security tax or
tier 1 railroad retirement (RRTA) tax may have been withheld.
Interest, dividends, rents, salaries, wages, premiums,
•
annuities, compensation, remuneration, and other fixed or
determinable annual or periodic gains, profits, income, and
certain alimony received (see Caution, earlier);
•
Prizes, awards, and certain gambling winnings. Proceeds
•
from lotteries, raffles, etc., are gambling winnings. You must
report the full amount of your winnings. In most cases, you
cannot offset losses against winnings and report the
difference;
Signature
Form 1040-C is not considered a valid return unless you sign
it. You may have an agent in the United States prepare and
sign your return if you are sick or otherwise unable to sign.
However, you must have IRS approval to use an agent. To
obtain approval, file a statement with the IRS office where
you file Form 1040-C explaining why you cannot sign.
85% of the U.S. social security benefits you receive. This
•
amount is treated as U.S. source income not effectively
connected with a U.S. trade or business and is subject to the
30% tax rate, unless exempt or taxed at a reduced rate under
a U.S. tax treaty. Social security benefits include any monthly
benefit under Title II of the Social Security Act or part of a tier
1 railroad retirement benefit treated as a social security
If an agent (including your spouse) signs for you, your
authorization of the signature must be filed with the return.
Court-appointed conservator, guardian, or other fidu-
ciary. If you are a court-appointed conservator, guardian, or
8
Instructions for Form 1040-C (Rev. 01-2024)
benefit. They do not include any supplemental security
income (SSI) payments.
Dividends in chapter 2 of Pub. 519 for the definition of foreign
corporation and how to figure the amount of excludable
dividends.
Line 5. Include on line 5, column (d), (e), or (f), all income
you received during the year that is exempt by Code (see
examples below). Also, include on line 5 income that is
exempt by treaty, but only if the income is reportable in
column (d) or (e). Attach a statement that shows the basis for
the treaty exemption (including treaty and article(s)).
Note. Do not include on line 5 income reportable in
column (f) that is exempt by treaty. Instead, report these
amounts on line 1 of column (f) and explain on the statement
required for Part III, line 25, the basis for the reduced rate or
exemption.
Be sure to include on line 5, column (c), any amount
withheld on exempt income you are reporting on line 5,
column (d), (e), or (f). For example, include amounts that
were withheld by a withholding agent that was required to
withhold due to lack of documentation. However, do not
include amounts reimbursed by the withholding agent.
Certain items of income may be exempt from federal tax
general information on tax treaties, go to IRS.gov/Individuals/
Schedule B—Certain Gains and
Losses From Sales or Exchanges by
Nonresident Aliens of Property Not
Effectively Connected With a U.S.
Trade or Business
If you are a nonresident alien, use Schedule B to figure your
gain or loss from the sale or exchange of property not
effectively connected with a U.S. trade or business. Include
the following types of income. For more information on these
types of income, see Pub. 519 and the Instructions for Form
1040-NR.
Do not include on lines 1 through 4 any amount that is
reportable on line 5.
Exempt income for nonresident aliens. The following
income received by nonresident aliens is exempt from U.S.
tax.
1. Capital gains. Capital gains in excess of capital losses if
you were in the United States at least 183 days during the
year.
Note. The gain or loss on the disposition of a U.S. real
property interest is considered effectively connected and
should be shown in Schedule A, column (e).
1. Interest on bank deposits or withdrawable accounts
with savings and loan associations or credit unions that are
chartered and supervised under federal or state law, or
amounts held by an insurance company under an agreement
to pay interest on them, if the income is not effectively
connected with a U.S. trade or business. Certain portfolio
interest on obligations issued after July 18, 1984, is also
exempt income.
2. Income other than capital gains.
Gains on the disposal of timber, coal, or U.S. iron ore with
•
a retained economic interest.
Gains from the sale or exchange of patents, copyrights,
•
2. Your personal service income if:
secret processes and formulas, goodwill, trademarks, trade
brands, franchises, and other like property, or of any interest
in any such property. The gains must result from payments for
the production, use, or disposition of the property or interest.
a. You were in the United States 90 days or less during
the tax year,
b. You received $3,000 or less for your services, and
c. You performed the services as an employee of or
under contract with a nonresident alien individual, foreign
partnership, or foreign corporation not engaged in a U.S.
trade or business; or for a foreign office of a U.S. partnership,
corporation, citizen, or resident.
3. Capital gains not effectively connected with a U.S.
trade or business if you were in the United States fewer than
183 days during the tax year. Exception: Gain or loss on the
disposition of a U.S. real property interest is not exempt.
4. U.S. bond income. Your income from series E, EE, H,
or HH U.S. savings bonds that you bought while a resident of
the Ryukyu Islands (including Okinawa) or the Trust Territory
of the Pacific Islands (Caroline and Marshall Islands).
Original issue discount (OID). If you sold or exchanged
the obligation, include only the OID that accrued while you
held the obligation minus the amount previously included in
income. If you received a payment on the obligation, see Pub.
519.
Schedule C—Itemized Deductions
If you are a resident alien, you can take the deductions
allowed on Schedule A (Form 1040). See the Instructions for
Schedule A (Form 1040).
If you are a nonresident alien and have income effectively
connected with a U.S. trade or business, you can take the
deductions allowed on Schedule A (Form 1040-NR). See the
Instructions for Form 1040-NR.
5. Annuities you received from qualified annuity plans or
trusts if both of the following conditions apply.
Note. If you do not have income effectively connected with a
a. The work that entitles you to the annuity was
performed either (1) in the United States for a foreign
employer and you met the conditions under 2 earlier, or (2)
outside the United States; and
b. When the first amount was paid as an annuity, at least
90% of the employees covered by the plan (or by the plan or
plans that included the trust) were U.S. citizens or residents.
6. U.S. source dividends paid by certain foreign
corporations if they are not effectively connected with your
U.S. trade or business. See Second exception under
U.S. trade or business, you cannot take any deductions.
Residents of India who were students or business
apprentices may be able to take the standard
!
CAUTION
deduction. See Pub. 519 for details.
Personal casualty losses. You can claim an itemized
deduction for any personal casualty loss only to the extent it
is attributable to a federally declared disaster.
9
Instructions for Form 1040-C (Rev. 01-2024)
Disaster tax relief. You can find information on prior and
the most recent Presidentially declared disasters at IRS.gov/
For prior declared disaster and tax relief provided by the
IRS based on FEMA's declarations of individual assistance,
Instructions for Form 4684.
$66,650 if married filing separately.
•
Lines 6 and 12
Include in the total on line 6 or line 12, the excess advance
premium tax credit repayment from line 29 of Form 8962. See
the Instructions for Form 8962.
Additional information. For more information on the
taxation of resident and nonresident aliens, residency tests,
and other special rules, see Pub. 519.
Getting tax forms, instructions, and
current and prior-year forms, instructions, and
publications.
Line 2. Add the amounts in columns (b) and (d) of line 1.
Enter the total here and on Schedule D, line 2 or line 8,
whichever applies.
Schedule D—Tax Computation
Standard Deduction (Group I only)
If you do not itemize your deductions, you can take the 2024
standard deduction listed below for your filing status.
Ordering tax forms, instructions, and
current forms, instructions, and publications; call
800-829-3676 to order prior-year forms and instructions. The
IRS will process your order for forms and publications as
soon as possible. Don't resubmit requests you've already
sent us. You can get forms and publications faster online.
Filing
Status
Standard
Deduction
Married filing jointly or
Qualifying surviving spouse
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.
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.
$29,200*
$21,900*
Head of household
.
.
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.
.
People who are deaf, hard-of-hearing, or have a
speech disability and who have access to TTY/TDD
equipment can call 800-829-4059. Deaf or
Single or Married filing
separately
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$14,600*
*To these amounts, add the additional amount shown, later.
hard-of-hearing individuals can also contact the IRS through
relay services such as Telecommunications Relay Services
Additional amount for the elderly or the blind. An
additional standard deduction amount of $1,550 is allowed
for a married individual (whether filing jointly or separately) or
a qualifying surviving spouse who is age 65 or older or blind
in 2024 ($3,100 if the individual is both age 65 or older and
blind, $6,200 if both spouses are age 65 or older and blind).
An additional standard deduction amount of $1,950 is
allowed for an unmarried individual (single or head of
household) who is age 65 or older or blind ($3,900 if the
individual is both age 65 or older and blind).
Online tax information in other languages. You
English isn't your native language.
TIP
Getting answers to your tax questions. If you
have a tax question not answered by this publication,
TIP
You can also go to the IRS Interactive Tax Assistant page at
search feature or viewing the categories listed.
Note. If you were born before January 2, 1959, you are
considered to be age 65 or older in 2024.
Getting a transcript of your return. With an online
account, you can access a variety of information to help you
during the filing season. You can get a transcript, review your
most recently filed tax return, and get your adjusted gross
income. Create or access your online account at IRS.gov/
Your standard deduction is zero if (a) your spouse
itemizes on a separate return, or (b) you were a
!
CAUTION
dual-status alien and you do not elect to be taxed as
a resident alien for 2024.
Lines 4 and 10
Reporting and resolving your tax-related identity theft
issues.
Include in the total on line 4 or line 10, whichever applies, any
Tax-related identity theft happens when someone steals
•
your personal information to commit tax fraud. Your taxes can
be affected if your SSN is used to file a fraudulent return or to
claim a refund or credit.
Also, include any recapture of an education credit. You
may owe this tax if you claimed an education credit in an
earlier year and either tax-free educational assistance or a
refund of qualified expenses was received in 2023 for the
The IRS doesn’t initiate contact with taxpayers by email,
•
text messages (including shortened links), telephone calls, or
social media channels to request or verify personal or
financial information. This includes requests for personal
identification numbers (PINs), passwords, or similar
information for credit cards, banks, or other financial
accounts.
Lines 5 and 11
Include in the total on line 5 or line 11, whichever applies, any
•
webpage, for information on identity theft and data security
protection for taxpayers, tax professionals, and businesses. If
your SSN has been lost or stolen or you suspect you’re a
victim of tax-related identity theft, you can learn what steps
you should take.
The AMT exemption amount is:
$85,700 if single or head of household;
•
•
$133,300 if married filing jointly or a qualifying surviving
spouse
10
Instructions for Form 1040-C (Rev. 01-2024)
Get an Identity Protection PIN (IP PIN). IP PINs are
You’ve tried repeatedly to contact the IRS but no one has
•
•
six-digit numbers assigned to taxpayers to help prevent the
misuse of their SSNs on fraudulent federal income tax
returns. When you have an IP PIN, it prevents someone else
from filing a tax return with your SSN. To learn more, go to
responded, or the IRS hasn’t responded by the date
promised.
How Can You Reach TAS?
Protect yourself from suspicious emails or phishing
schemes. Phishing is the creation and use of email and
websites designed to mimic legitimate business emails and
websites. The most common form is sending an email to a
user falsely claiming to be an established legitimate
enterprise in an attempt to scam the user into surrendering
private information that will be used for identity theft.
The IRS doesn't initiate contact with taxpayers via emails.
Also, the IRS doesn't request detailed personal information
through email or ask taxpayers for the PIN numbers,
passwords, or similar secret access information for their
credit card, bank, or other financial accounts.
TAS has offices in every state, the District of Columbia, and
•
Call the IRS toll free at 800-TAX-FORM (800-829-3676) to
•
order a copy of Pub. 1546;
Check your local directory; or
•
Call TAS toll free at 877-777-4778.
•
How Else Does TAS Help Taxpayers?
TAS works to resolve large-scale problems that affect many
taxpayers. If you know of one of these broad issues, report it
taxpayer information.
If you receive an unsolicited email claiming to be from the
report misuse of the IRS name, logo, forms, or other IRS
property to the Treasury Inspector General for Tax
Low Income Taxpayer Clinics (LITCs)
Administration toll free at 800-366-4484. People who are
deaf, hard of hearing, or have a speech disability and who
have access to TTY/TDD equipment can call 800-877-8339.
You can forward suspicious emails to the Federal Trade
877-IDTHEFT (877-438-4338). If you have been the victim of
who are deaf, hard of hearing, or have a speech disability and
who have access to TTY/TDD equipment can call
LITCs are independent from the IRS and TAS. LITCs
represent individuals whose income is below a certain level
and who need to resolve tax problems with the IRS. LITCs
can represent taxpayers in audits, appeals, and tax collection
disputes before the IRS and in court. In addition, LITCs can
provide information about taxpayer rights and responsibilities
in different languages for individuals who speak English as a
second language. Services are offered for free or a small fee.
For more information or to find an LITC near you, go to the
866-653-4261. Visit IRS.gov and enter “identity theft” in the
search box to learn more about identity theft and how to
reduce your risk.
Disclosure, Privacy Act, and Paperwork Reduction Act
Notice. We ask for the information on this form to carry out
the Internal Revenue laws of the United States. Sections
6001, 6011, 6012(a), 6851, and their regulations require that
you give us the information. We need it to ensure that you are
complying with these laws and to allow us to figure and
collect the right amount of tax. Section 6109 requires you to
provide your identifying number on the return.
The Taxpayer Advocate Service (TAS) Is Here To
Help You
What Is TAS?
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. TAS strives to
ensure that every taxpayer is treated fairly and that you know
Generally, tax returns and return information are
confidential, as required by section 6103. However, section
6103 allows or requires the Internal Revenue Service to
disclose or give the information shown on your tax return to
others as described in the Code. For example, we may
disclose your tax information to the Department of Justice to
enforce the tax laws, both civil and criminal, and to cities,
states, the District of Columbia, U.S. commonwealths and
possessions to carry out their tax laws. We may also disclose
this information to other countries under a tax treaty, to
federal and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence agencies
to combat terrorism. If you do not provide the information
requested, or provide false information, you may be subject
to penalties.
How Can You Learn About Your Taxpayer Rights?
The Taxpayer Bill of Rights describes 10 basic rights that all
taxpayers have when dealing with the IRS. Go to
these rights mean to you and how they apply. These are your
rights. Know them. Use them.
What Can TAS Do for You?
TAS can help you resolve problems that you can’t resolve
with the IRS. And their service is free. If you qualify for their
assistance, you will be assigned to one advocate who will
work with you throughout the process and will do everything
possible to resolve your issue. TAS can help you if:
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in the
administration of any Internal Revenue law.
Your problem is causing financial difficulty for you, your
•
family, or your business;
You face (or your business is facing) an immediate threat
•
of adverse action; or
11
Instructions for Form 1040-C (Rev. 01-2024)
The average time and expenses required to complete and
file this form will vary depending on individual circumstances.
For the estimated time and expenses, see the Instructions for
Form 1040 or your income tax return.
Comments and suggestions. We welcome your
comments about this publication and suggestions for future
editions. You can send us comments through IRS.gov/
FormComments. Or, you can write to the Internal Revenue
Service, Tax Forms and Publications, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224. Although we can’t
respond individually to each comment received, we do
appreciate your feedback and will consider your comments
and suggestions as we revise our tax forms, instructions, and
publications. Don’t send tax questions, tax returns, or
Certificate, earlier.
12
Instructions for Form 1040-C (Rev. 01-2024)
2024 Tax Rate Schedules (Groups I and II)
!
CAUTION
Do not use these Tax Rate Schedules to figure your 2023 taxes. Use only to figure your 2024 taxes.
Schedule X—Single Taxpayers
(Groups I and II)
Schedule Z—Head of Household
(Group I only)
If the
amount
on
Schedule
D, line 3
or 9, is:
If the amount on
The tax is:
Schedule D, line 3, is:
The tax is:
of the
of the
amount
over—
But not
over—
amount
over—
But not
Over—
Over—
ꢀꢀꢀꢀ$0
over—
ꢀꢀꢀꢀꢀ$0
ꢀ 11,600
ꢀ47,150
100,525
191,950
243,725
609,350
$11,600
47,150
100,525
191,950
243,725
609,350
- - - - - -
- - - - - - - - - 10%
$1,160.00 + 12%
5,426.00 + 22%
17,168.50 + 24%
39,110.50 + 32%
55,678.50 + 35%
183,647.25 + 37%
$0
$15,700
ꢀ- - - - - - - - - 10%
$1,655.00 + 12%
7,241.00 + 22%
15,469.00 + 24%
37,417.00 + 32%
53,977.00 + 35%
181,954.50 + 37%
$0
16,550
63,100
100,500
191,950
243,700
609,350
11,600
47,150
16,550
63,100
100,500
191,950
243,700
609,350
ꢀ63,100
100,500
191,950
243,700
609,350
- - - - - -
100,525
191,950
243,725
609,350
Schedule Y—Married Filing Joint Return
(Group I only) and Qualifying Surviving Spouse
(Groups I and II)
Schedule Y—Married Filing Separate Return
(Groups I and II)
If the
amount
on
Schedule
D, line 3
or 9, is:
If the amount on
The tax is:
Schedule D, line 3 or 9, is:
The tax is:
of the
amount
over—
of the
amount
over—
But not
Over—
Over—
over—
ꢀ ꢀ ꢀ$0
23,200
23,200
94,300
201,050
383,900
487,450
731,200
- - - - - -
- - - - - - - - - - 10%
$2,320.00 + 12%
10,852.00 + 22%
34,337.00 + 24%
78,221.00 + 32%
111,357.00 + 35%
196,699.50 + 37%
$0 ꢀꢀꢀꢀꢀ$0
$11,600
- - - - - - - - - 10%
$1,160.00 + 12%
5,426.00 + 22%
17,168.50 + 24%
39,110.50 + 32%
55,678.50 + 35%
98,334.75 + 37%
$0
11,600
23,200
94,300
ꢀ 11,600
ꢀ47,150
100,525
191,950
243,725
365,600
47,150
100,525
191,950
243,725
365,600
- - - - - -
94,300
47,150
201,050
383,900
487,450
731,200
201,050
383,900
487,450
693,750
100,525
191,950
243,725
365,600
13
Instructions for Form 1040-C (Rev. 01-2024)