Instructions for Form 1040-C›! States during the year may be subject to tax under
Schedule A—Income
0126 Inst 1040-C (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
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, go to IRS.gov/ Businesses/Small-Businesses-Self-Employed/Questions- and-Answers-for-the-Additional-Medicare-Tax .
Line 1, column (d). If you are a resident alien, you 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).
Alimony or separate maintenance received
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