Purpose of Form

Form 1040-C is used by aliens who intend to leave the United States or any of its territories to:

• Report income received or expected to be received for the entire tax year; and

• Pay the expected tax liability on that income, if they are required to do so.

Form 1040-C must be filed before an alien leaves the United States or any of its territories. For more information, see How To Get the Certificate , later.

If you are a nonresident alien, use the current

TIP Instructions for Form 1040-NR, U.S. Nonresident

Alien Income Tax Return, to help you complete Form 1040-C.

TIP

If you are a resident alien, use the current Instructions for Form 1040, U.S. Individual Income Tax Return, to help you complete Form 1040-C.

Instructions for Form 1040-C (Rev. 1-2026) Catalog Number 11311Q Feb 2, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

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 income tax purposes. Intent generally 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 would otherwise 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 under Part I , later.