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Form 1040-C utasítások

Oktatások a Form 1040-C, USA induló idegen jövedelemadó-visszatérítés

Rev. január 2024

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  • Form 1040-C - Egyesült Államok Alien jövedelemadó-visszatérítés
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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  
information, go to IRS.gov/ITIN. If you need to renew your  
ITIN, see the Instructions for Form W-7 at IRS.gov/FormW7.  
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  
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  
information, see How To Get the Certificate, later.  
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  
8854 and its instructions at IRS.gov/Form8854. Also, see  
Alien Income Tax Return, to help you complete Form  
TIP  
1040-C.  
If you are a resident alien, use the current  
Tax Return, to help you complete Form 1040-C.  
TIP  
You can get tax forms, instructions, and publications from  
the IRS. See Additional information, later.  
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  
of Pub. 519.  
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  
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  
Tax Credit, and its instructions, for more information.  
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.  
Departing Alien Income Tax Statement, unless you meet one  
of the Exceptions, explained later.  
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  
1040-C and any taxes due for past years. See Paying Taxes  
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  
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  
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  
Administration (SSA). For more, information go to SSA.gov or  
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.  
To find an IRS office, click on Contact Your Local IRS  
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  
on resident and nonresident alien status, see Pub. 519.  
For additional information, go to IRS.gov/Individuals/  
Permit.  
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))  
You can also visit the SSA's website at www.ssa.gov/  
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  
form and its instructions at IRS.gov/FormW7. 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.  
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  
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:  
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Received (as a reward, award, or payment for property or  
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  
an income tax treaty on Form 8833, Treaty-Based Return  
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  
1040-C. See the Instructions for Form 1040-NR for details.  
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  
Form 1040-C. See Form 8854 and its instructions. Also, see  
chapter 4 of Pub. 519 for more information.  
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  
information, go to IRS.gov/virtualcurrencyfaqs.  
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  
Subject to the Gift Tax in the Instructions for Form 709 for  
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  
SSN or ITIN. See Identifying number, earlier.  
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  
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  
Losses.  
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)  
Tax on accumulation distribution of trusts. Use Form  
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.  
Tax from recapture of investment credit. Use Form  
Tax from recapture of low-income housing credit. Use  
figure the tax.  
Tax from recapture of federal mortgage subsidy. Use  
Schedule A—Income  
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  
credit, see the Instructions for Form 5405.  
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/  
TIP  
Alimony or separate maintenance received pursuant  
to a divorce or separation agreement entered into on  
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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 any changes for 2024, see Pub. 505, Tax Withholding  
and Estimated Tax. If you are a Group I (resident alien) filer  
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  
Net PTC, see the Instructions for Form 8962 and Pub. 974,  
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.  
See Pub. 505.  
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);  
Credit for federal tax paid on fuels. Use Form 4136,  
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  
under a tax treaty. For more information, go to IRS.gov/  
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,  
visit Around the Nation. For more information, see the current  
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  
publications. Go to IRS.gov/Forms to download  
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  
publications. Go to IRS.gov/OrderForms to order  
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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$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  
can find information on IRS.gov/MyLanguage if  
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  
IRS.gov/Help/ITA where you can find topics by using the  
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  
student. See Form 8863, Education Credits for more details.  
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  
Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central  
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.  
Puerto Rico. To find your advocate’s number:  
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  
to TAS at IRS.gov/SAMS. Be sure to not include any personal  
taxpayer information.  
If you receive an unsolicited email claiming to be from the  
IRS, forward the message to phishing@irs.gov. You may also  
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  
Commission (FTC) at spam@uce.gov or report them at  
ftc.gov/complaint. You can contact them at ftc.gov/idtheft or  
877-IDTHEFT (877-438-4338). If you have been the victim of  
identity theft, see IdentityTheft.gov and Pub. 5027. People  
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  
LITC page at TaxpayerAdvocate.IRS.gov/LITC or see IRS  
Pub. 4134, Low Income Taxpayer Clinic List, at IRS.gov/pub/  
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  
and understand your rights under the Taxpayer Bill of Rights.  
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  
TaxpayerAdvocate.IRS.gov to help you understand what  
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  
payments to the above address. Instead, see How To Get the  
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)