Instructions for Form 1040-C

Instructions for Form 1040-C

(Rev. January 2026)

(Use with the January 2024 revision of Form 1040-C.)

U.S. Departing Alien Income Tax Return

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 IRS.gov/

Form1040C.

What’s New

Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is increased to

$90,100 ($140,200 if married filing jointly or qualifying

surviving spouse; $70,100 if married filing separately).

The income level at which the AMT exemption begins to

phase out has increased to $500,000 ($1,000,000 if

married filing jointly; $500,000 if married filing separately).

Social security tax. For 2026, the maximum amount of

earned income (wages and net earnings from

self-employment) subject to the social security tax is

$184,500.

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) renewal. 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.

Taxable income. When calculating your taxable income,

you may be eligible for certain deductions. See Lines 3

and 9, later.

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.

Reminders

General Instructions

Use your 2025 tax return as a guide in figuring your 2026

tax, but be sure to consider the following.

Purpose of Form

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 2026. See Standard Deduction (Group I Only), later.

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 residents. 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

Feb 2, 2026

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.

If you are a resident alien, use the current

TIP Instructions for Form 1040, U.S. Individual Income

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

You can get tax forms, instructions, and publications

from the IRS. See Additional Information, later.

Instructions for Form 1040-C (Rev. 1-2026) Catalog Number 11311Q

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.

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 Dual-status tax year, later.

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.

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.

Certificate of Compliance

The issuance of a certificate of compliance is not

a final determination of your tax liability. If it is later

CAUTION determined that you owe more tax, you will have to

pay the additional tax due.

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Form 1040-C or Form 2063. If you are an alien, you

should not leave the United States or any of its territories

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.

• You have no taxable income for the year of departure

and 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.

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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 holds a diplomatic passport, a member of the

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.

2. You are a student, an industrial trainee, or an

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, 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);

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:

a. Income from employment authorized under U.S.

immigration laws; or

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 territories for more than 90 days during

the tax year.

c. You are passing through the United States or any of

its territories, including travel on a C-1 visa or under a

contract, such as a bond agreement, between a

transportation line and the U.S. Attorney General.

d. You are admitted on a border-crossing identification

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 territories 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.

Instructions for Form 1040-C (Rev. 1-2026)

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.

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.

How To Get the Certificate

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 Taxpayer Assistance Center (TAC) office before you

leave the United States.

Caution: Note that all TAC offices operate by

appointment. You can call 844-545-5640 between the

hours of 7 a.m. and 7 p.m. local time to make an

appointment. For more information regarding your local

TAC office, go to IRS.gov/TAC.

You must also pay all the tax shown as due on Form

1040-C and any taxes due for past years. See Paying

Taxes and Obtaining Refunds, later.

If you have been working in the United States, it is

advisable to get the permit from an IRS office in the area

of your employment, but you can also obtain the permit

from an IRS office in the area of your departure.

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, 2026, and April 15, 2026,

you must also file Form 1040-NR, 1040, or 1040-SR for

2026 and pay any tax due.

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 year and the

immediately preceding year.

This certificate applies to all of your departures during

the current tax year, subject to revocation on any later

departure if the Area Director believes your leaving would

hinder collecting the tax.

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.

For additional information, go to IRS.gov/Individuals/

International-Taxpayers/Departing-Alien-ClearanceSailing-Permit.

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.

Instructions for Form 1040-C (Rev. 1-2026)

Forms To File

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.

Form 2063

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.

• Aliens, whether resident or nonresident, who have had

no 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.

• Resident aliens who have received taxable income

during 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.

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.

Form 1040-C

If you must get a sailing or departure permit and you do

not qualify to file Form 2063, you must file Form 1040-C.

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 the tax is being paid, you must bring the

TIP payment in the form of certified funds (cashier’s

check, certified bank or postal money order, or

cash). Check your local TAC office for payment options.

The IRS may permit you to furnish a bond

TIP guaranteeing payment instead of paying the

taxes 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.

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If you are a lawful permanent resident alien (green

card holder) with no definite plans to return to the

CAUTION United States, you must notify the Department of

Homeland Security of your termination of residency and

file Form 8854 if you:

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• 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.

Getting your sailing or departure permit will go faster if

you bring to your appointment at the TAC office papers

and documents related to your income and your stay in

the United States. Bring the following records with you if

they apply.

1. A valid passport with your alien registration card

(green card) or visa.

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.

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 these returns.

5. A statement from each employer you worked for the

current 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.

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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.

9. Documents indicating qualification for special tax

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 are married and reside in a community

property state, also bring the above-listed

CAUTION documents for your spouse. This applies whether

or not your spouse requires a certificate.

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Returning to the United States

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.

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.

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.

If the tax is being paid, you must bring the

TIP payment in the form of certified funds (cashier’s

check, certified bank or postal money order, or

cash). Check your local TAC office for payment options.

Bond To Ensure Payment

Usually, you must pay the tax shown as due on Form

1040-C when you file it. However, if you pay all taxes due

that you owe for prior years, you can furnish a bond

guaranteeing payment instead of paying the income taxes

shown as due on the Form 1040-C or the tax return for the

Instructions for Form 1040-C (Rev. 1-2026)

preceding year if the period for filing that return has not

expired.

The bond must equal the tax due plus interest to the

date of payment as figured by the IRS. Information about

the form of bond and security on it can be obtained from

your TAC office.

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.

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. For more information, go

to SSA.gov or call 800-772-1213 (for the deaf or hard of

hearing, call the TTY number, 800-325-0778).

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.

An ITIN is for tax use only. It does not entitle you to

social security benefits or change your

CAUTION employment or immigration status under U.S. law.

For more information, go to IRS.gov/Individuals/

International-Taxpayers/Taxpayer-Identification-NumbersTIN.

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Part I—Explanation of

Status—Resident or Nonresident

Alien

Generally, you are considered a resident alien if you meet

either the green card test or the substantial presence test

for 2026. 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.

Green card test. You are a resident alien for tax

purposes if you are a lawful permanent resident of the

Instructions for Form 1040-C (Rev. 1-2026)

United States at any time during 2026. 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 you have been

issued an alien registration card, also known as a green

card, and your green card hasn’t been revoked or

judicially or administratively determined to have been

abandoned. However, you are also no longer treated as a

lawful permanent resident if you (1) commenced to be

treated as a resident of a foreign country under the

provisions of a tax treaty, (2) did not waive the benefits of

such treaty, and (3) notified the IRS of the commencement

of such treatment. See Regulations section 301.7701(b)-7

for information on related filing requirements. See

Residence determined by tax treaty, later.

Substantial presence test. You are considered a

resident alien for tax purposes if you meet the substantial

presence test for 2026. You meet this test if you were

physically present in the United States for at least:

• 31 days during 2026; and

• 183 days during the period 2026, 2025, and 2024, using

the following chart.

(a)

Year

(b)

Days of physical

presence

(c)

Multiplier

2026

1.000

2025

0.333

2024

0.167

(d)

Testing days

(multiply (b)

times (c))

Total testing days (add column (d))

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.

• 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 territory 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.

• 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 dependent family member must count

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every day of presence for purposes of the substantial

presence test.

• 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

CAUTION individual (other than a foreign

government-related individual) or because of a medical

condition or problem, file Form 8843, Statement for

Exempt Individuals and Individuals With a Medical

Condition, with your final income tax return.

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Closer connection to a foreign country exception.

Even though you would otherwise meet the substantial

presence test, you are not treated as having met that test

for 2026 if you (a) were present in the United States for

fewer than 183 days during 2026, (b) establish that during

2026 you had a tax home in a foreign country, and (c)

establish that during 2026 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

two foreign countries.

If you meet this exception, file Form 8840, Closer

Connection Exception Statement for Aliens, with

CAUTION your final income tax return.

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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 Position Disclosure Under Section 6114 or

7701(b). A 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.

For more information, go to IRS.gov/Individuals/

TIP International-Taxpayers/Tax-Treaties.

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.

Certain resident aliens who leave the United

States during the year may be subject to tax under

CAUTION section 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.

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Income effectively connected with a U.S. trade or

business—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 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 for Schedule A and Schedule B, later. If

you are a nonresident alien in the United States to study

or train, see Pub. 519.

Line 13. 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.

Check the “Yes” box for line 13 if at any time during

2026, you:

• Received (as a reward, award, or payment for property

or services) a digital asset (or any financial interest in any

digital asset); or

• Sold, exchanged, or otherwise disposed of a digital

asset (or any financial interest in any digital asset).

For example, check “Yes” if at any time during 2026

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

• Otherwise disposed of any other financial interest in a

digital asset.

You have a financial interest in a digital asset if you are

the owner of record of a digital asset; 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 own a wallet that holds digital assets.

The following actions or transactions in 2026, alone,

generally don’t require you to check “Yes.”

• Holding a digital asset in a wallet or account.

Instructions for Form 1040-C (Rev. 1-2026)

• Transferring a digital asset from one wallet or account

you own or control to another wallet or account that you

own or control.

• 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 2026, that you held as a

capital asset, through a sale, exchange, or transfer, check

“Yes” and use Form 8949, Sales and Other Dispositions of

Capital Assets, to calculate your capital gain or loss and

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.

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 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.

Part III—Figuring Your Income 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 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.

Adjustments that you take on line 17 include the

qualified business income deduction and the excess

Instructions for Form 1040-C (Rev. 1-2026)

business loss adjustment figured on Form 461, Limitation

on Business Losses.

Excess business loss adjustment. Excess business

losses for noncorporate taxpayers are limited to tax years

beginning after 2020 and before 2029. Also, excess

business 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.

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.

Line 22. Other taxes. Enter on line 22 any other taxes

such as those listed below. Also, use the 2025 Instructions

for Form 1040 or the 2025 Instructions for Form 1040-NR

for 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 self-employment tax rate for 2026 is 15.3%.

This includes a 2.9% Medicare tax and a 12.4% social

security tax. Use Schedule SE (Form 1040) to figure your

self-employment tax. See Schedule SE (Form 1040) and

its instructions, available at IRS.gov/ScheduleSE, for more

information.

You can find more information on international social

security agreements (also known as totalization

agreements) at IRS.gov/TotalizationAgreements.

• 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.

• 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 taxes from your wages, you may owe these

taxes. See the Instructions for Form 1040 or the

Instructions for Form 1040-NR.

• Additional Medicare Tax. For information about the

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 2026, you may owe this

tax. See the Instructions for Form 1040 or the Instructions

for Form 1040-NR.

7

• Tax on accumulation distribution of trusts. Use

Form 4970, Tax on Accumulation Distribution of Trusts, to

figure the tax.

• Tax from recapture of investment credit. Use Form

4255, Recapture of Investment Credit, to figure the tax.

• Tax from recapture of low-income housing credit.

Use Form 8611, Recapture of Low-Income Housing

Credit, to figure the tax.

• Tax from recapture of federal mortgage subsidy.

Use Form 8828, Recapture of Federal Mortgage Subsidy,

to figure the tax.

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).

You can find information on lower rates or an

TIP exemption from tax because of a treaty between

your country and the United States at IRS.gov/

TreatyTables.

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.

• 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 and any changes for 2026, 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.

• Net premium tax credit (PTC). For information about

the net PTC, see the Instructions for Form 8962 and Pub.

974, Premium Tax Credit.

• 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.

• Excess social security and RRTA tax withheld. If

you had two or more employers in 2026 who together paid

you more than $184,500 in wages, too much social

security tax or tier 1 railroad retirement (RRTA) tax may

have been withheld. See Pub. 505.

• Credit for federal tax paid on fuels. Use Form 4136,

Credit for Federal Tax Paid on Fuels, to figure the credit.

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.

If an agent (including your spouse) signs for you, your

authorization of the signature must be filed with the return.

8

Court-appointed conservator, guardian, or other fiduciary. If you are a court-appointed conservator, guardian,

or other fiduciary for an individual who has to file Form

1040-C, sign your name for the individual. File Form 56,

Notice Concerning Fiduciary Relationship.

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.

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, go to IRS.gov/

Businesses/Small-Businesses-Self-Employed/Questionsand-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

pursuant to a divorce or separation agreement

CAUTION entered into on or before December 31, 2018, is

income on your 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.

!

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:

• 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

• Any other income considered to be effectively

connected with a U.S. trade or business. See the

Instructions for Form 1040-NR for details.

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 the following.

• 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).

• 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.

Instructions for Form 1040-C (Rev. 1-2026)

• 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 benefit. They do not

include any supplemental security income (SSI)

payments.

Line 5. Exempt income. Include on line 5, column (d),

(e), or (f), all income you received during the year that is

exempt by the 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.

Do not include on lines 1 through 4 any amount that is

reportable on line 5.

Exempt income for nonresident aliens. If you are a

nonresident alien, the following income that you receive is

exempt from U.S. income tax.

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. Your personal service income if:

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).

Instructions for Form 1040-C (Rev. 1-2026)

5. Annuities you received from qualified annuity plans

or trusts if both of the following conditions apply.

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 item 2 earlier,

or (2) outside the United States.

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 Exception under Dividends in

chapter 2 of Pub. 519 for how to figure the amount of

excludable dividends.

Certain items of income may be exempt from federal

tax under a tax treaty. For more information, go to IRS.gov/

TreatyTables. For general information on tax treaties, go to

IRS.gov/Individuals/International-Taxpayers/Tax-Treaties.

Also, see Pub. 901, U.S. Tax Treaties.

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.

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).

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,

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.

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).

9

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.

Note: If you do not have income effectively connected

with a 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.

Disaster tax relief. You can find information on prior

and the most recent Presidentially declared disasters at

IRS.gov/DisasterTaxRelief.

For prior declared disaster and tax relief provided by

the IRS based on FEMA’s declarations of individual

assistance, go to Around the Nation. For more

information, see the current Instructions for Form 4684.

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

2026 standard deduction listed below for your filing status.

Filing status

Married filing jointly or

Qualifying surviving spouse . . . . . . . . . . . . . .

Head of household . . . . . . . . . . . . . . . . . . . .

Single or Married filing

separately . . . . . . . . . . . . . . . . . . . . . . . . .

Standard

deduction

$32,200*

$24,150*

$16,100*

* To these amounts, add the additional amount shown, later.

Additional amount for the elderly or the blind. An

additional standard deduction amount of $1,650 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 2026 ($3,300 if the individual is both

age 65 or older and blind; $6,600 if both spouses are age

65 or older and blind).

An additional standard deduction amount of $2,050 is

allowed for an unmarried individual (single or head of

household) who is age 65 or older or blind ($4,100 if the

individual is both age 65 or older and blind).

Note: If you were born before January 2, 1960, you are

considered to be age 65 or older in 2026.

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 2026.

!

Lines 3 and 9. Taxable income. When calculating your

taxable income, include applicable deductions you may

10

be eligible for (for example, additional deductions from

Schedule 1-A (Form 1040), qualified business income

deduction, and deductions for charitable contributions).

For more information, see Pub. 505.

Qualified business income deduction. Generally,

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 Form 8995, Qualified Business Income

Deduction Simplified Computation, and Form 8995-A,

Qualified Business Income Deduction, and their

instructions.

Lines 4 and 10. Tax. Include in the total on line 4 or

line 10, whichever applies, any tax from Form 4972, Tax

on Lump-Sum Distributions, and Form 8814, Parents’

Election To Report Child’s Interest and Dividends.

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 2025 for the

student. See Form 8863, Education Credits, for more

details.

Lines 5 and 11. Alternative minimum tax (AMT).

Include in the total on line 5 or line 11, whichever applies,

any tax from Form 6251, Alternative Minimum Tax—

Individuals.

The AMT exemption amount is:

• $90,100 if single or head of household,

• $140,200 if married filing jointly or a qualifying surviving

spouse, or

• $70,100 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, other special rules,

and how to get tax help, see:

• Pub. 519,

• Pub. 901,

• Form 1040 (or Form 1040-SR) and its instructions,

• Form 1040-NR and its instructions, and

• IRS.gov/International.

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.

Instructions for Form 1040-C (Rev. 1-2026)

Generally, tax returns and return information are

confidential, as required by section 6103. However,

section 6103 allows or requires the IRS 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, and U.S. commonwealths and

territories 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.

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

Instructions for Form 1040-C (Rev. 1-2026)

may become material in the administration of any Internal

Revenue law.

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 form 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.

11

2026 Tax Rate Schedules (Groups I and II)

!

CAUTION

Do not use these Tax Rate Schedules to figure your 2025 taxes. Use only to figure your 2026 taxes.

Schedule X—Single Taxpayers

(Groups I and II)

If the amount on

Schedule D, line 3 or

9, is:

Over—

$0

12,400

50,400

105,700

201,775

256,225

640,600

The tax is:

But not

over—

$12,400

50,400

105,700

201,775

256,225

640,600

------

- - - - - - - - - 10%

$1,240.00 + 12%

5,800.00 + 22%

17,966.00 + 24%

41,024.00 + 32%

58,448.00 + 35%

192,979.25 + 37%

Schedule Z—Head of Household

(Group I only)

If the amount on

Schedule D, line 3, is:

of the

amount

over— Over—

$0

12,400

50,400

105,700

201,775

256,225

640,600

If the amount on

Schedule D, line 3 or

9, is:

Over—

$0

24,800

100,800

211,400

403,550

512,450

768,700

12

The tax is:

But not

over—

$24,800

100,800

211,400

403,550

512,450

768,700

------

- - - - - - - - - - 10%

$2,480.00 + 12%

11,600.00 + 22%

35,932.00 + 24%

82,048.00 + 32%

116,896.00 + 35%

206,583.50 + 37%

$17,700

67,450

105,700

201,750

256,200

640,600

------

- - - - - - - - - 10%

$1,770.00 + 12%

7,740.00 + 22%

16,155.00 + 24%

39,207.00 + 32%

56,631.00 + 35%

191,171.00 + 37%

$0

17,700

67,450

105,700

201,750

256,200

640,600

Schedule Y—Married Filing Separate Return

(Groups I and II)

If the amount on

Schedule D, line 3 or 9, is:

of the

amount

over— Over—

$0

24,800

100,800

211,400

403,550

512,450

768,700

of the

amount

over—

But not

over—

$0

17,700

67,450

105,700

201,750

256,200

640,600

Schedule Y—Married Filing Joint Return

(Group I only) and Qualifying Surviving Spouse

(Groups I and II)

The tax is:

$0

12,400

50,400

105,700

201,775

256,225

384,350

The tax is:

But not

over—

$12,400

50,400

105,700

201,775

256,225

384,350

------

- - - - - - - - - 10%

$1,240.00 + 12%

5,800.00 + 22%

17,966.00 + 24%

41,024.00 + 32%

58,448.00 + 35%

103,291.75 + 37%

of the

amount

over—

$0

12,400

50,400

105,700

201,775

256,225

384,350

Instructions for Form 1040-C (Rev. 1-2026)