Aliens who intend to leave the United States or any of its possessions file this form 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. Current revision Form 1040-C PDF Instructions for Form 1040-C (Print Version PDF) Recent developments Changes to the instructions for form 1040-C (rev. January 2023) – 28 -AUG-2023 Other items you may find useful All Form 1040-C Revisions About Publication 501, Exemptions, Standard Deduction, and Filing Information About Publication 505, Tax Withholding and Estimated Tax About Publication 519, U.S. Tax Guide for Aliens About Publication 535, Business Expenses About Publication 901, U.S. Tax Treaties Other Current Products Related About Form 56, Notice Concerning Fiduciary Relationship About Form 843, Claim for Refund and Request for Abatement About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 2063, U.S. Departing Alien Income Tax Statement About Form 4136, Credit For Federal Tax Paid On Fuels About Form 4255, Recapture of Investment Credit