! card holder) with no definite — 0126 Inst 1040-C (PDF)

CAUTION United States, you must notify the Department of

Homeland Security of your termination of residency and file Form 8854 if you:

• Plan to surrender your green card; and

• Have been a lawful permanent resident in at least 8 of the last 15 tax years ending with the year you are no longer treated as a lawful permanent resident. In determining if you meet the 8-year requirement, don’t count any year if in that year you were treated as a resident of a foreign country under a tax treaty and did not waive treaty benefits applicable to residents of that country.

See Expatriation Tax in Pub. 519 for more detailed information.

Joint return on Form 1040-C. Departing spouses 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:

Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax years, and
The tax years of both spouses end at the same time.

Filling annual U.S. income tax returns. 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.

Papers To Submit

Remember that you must visit a TAC office at least

TIP 2 weeks (but no more than 30 days) before you

leave the United States. Make sure you call for an appointment well before that time frame. Services are limited and not all services are available at every TAC office. Call 844-545-5640 to schedule an appointment.

Documents showing any gain or loss from the sale of personal and/or real property, including capital assets and merchandise.
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.
Documents indicating qualification for special tax treaty benefits.
Document verifying your date of departure from the United States, such as an airline ticket.
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 are married and reside in a community