Reminders

Use your 2025 tax return as a guide in figuring your 2026 tax, but be sure to consider the following.

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.

We will revise these instructions annually to show inflation-adjusted items for various Code provisions.

Former U.S. citizens and former U.S. long-term resi- dents. If you relinquished your citizenship or ended your long-term residency (expatriated) in 2026, you must file Form 8854, Initial and Annual Expatriation Statement, with your 2026 income tax return. You may also be subject to income tax under section 877A on the net unrealized gain in your property as if the property had been sold for its fair market value on the day before your expatriation date. You figure this tax on Form 8854. For more details, see Form 8854 and its instructions at IRS.gov/Form8854 . Also, see Pub. 519, U.S. Tax Guide for Aliens .

Social security or Medicare tax withheld in error. If you are a foreign student on an F-1, J-1, M, or Q visa, and social security or Medicare tax was withheld on your

You can get tax forms, instructions, and publications from the IRS. See Additional Information, later.

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 electing 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 tax credit on line 29. These filers are only allowed to claim the child tax credit to the extent allowable on line 20.

Individual taxpayer identification number (ITIN) re- newal. For tax year 2026, ITINs that were not included on at least one tax return filed in the last 3 consecutive tax years (2023, 2024, or 2025) will expire on December 31, 2026. 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 2026 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 2026 return (including extensions), you may be able to claim the credit for other dependents for that child.