U.S. Individual Income Tax Return Forms

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT

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

Students and Refund of Taxes Withheld in Error in
chapter 8 of Pub. 519.

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.

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.

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.

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.
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

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
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
Dec 3, 2025

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.
f 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.
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.

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

DRAFT

DRAFT

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.

TREASURY/IRS AND OMB USE ONLY DRAFT
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.
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.

!

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.
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
2

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
Instructions for Form 1040-C (Rev. 01-2026)

DRAFT

DRAFT

Final Return Required

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.
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.

TREASURY/IRS AND OMB USE ONLY DRAFT
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 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.

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
Instructions for Form 1040-C (Rev. 01-2026)

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.
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:

!

• 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

3

DRAFT

DRAFT

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.

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.

TREASURY/IRS AND OMB USE ONLY DRAFT
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.

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.
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,
4

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.

!

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.

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
Instructions for Form 1040-C (Rev. 01-2026)

DRAFT

DRAFT

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.

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.

TREASURY/IRS AND OMB USE ONLY DRAFT
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.

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.

!

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
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:
Instructions for Form 1040-C (Rev. 01-2026)

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
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.

!

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
5

DRAFT

DRAFT

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.

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

TREASURY/IRS AND OMB USE ONLY DRAFT
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.

!

CAUTION

If you meet this exception, file Form 8840, Closer
Connection Exception Statement for Aliens, with
your final income tax return.

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/

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.

!

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
6

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.
• 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).
Instructions for Form 1040-C (Rev. 01-2026)

DRAFT

DRAFT

TIP International-Taxpayers/Tax-Treaties.

you are a nonresident alien in the United States to study
or train, see Pub. 519.

TREASURY/IRS AND OMB USE ONLY DRAFT
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.

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
business loss adjustment figured on Form 461, Limitation
on Business Losses.
• 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.
• 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
Instructions for Form 1040-C (Rev. 01-2026)

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.
• 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.
7

DRAFT

DRAFT

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.

services as an employee. See Form 461 and its
instructions for more information.

TREASURY/IRS AND OMB USE ONLY DRAFT

• Tax from recapture of federal mortgage subsidy.
Use Form 8828, Recapture of Federal Mortgage Subsidy,
to figure the tax.
• Repayment of first-time homebuyer credit. You
must repay the first-time homebuyer credit if you bought
the home in 2008. For details about repaying the first-time
homebuyer credit, see the Instructions for Form 5405.

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

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 2025, 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.
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.
8

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.
• 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
Instructions for Form 1040-C (Rev. 01-2026)

DRAFT

DRAFT

your country and the United States at IRS.gov/
TreatyTables.

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.

TREASURY/IRS AND OMB USE ONLY DRAFT

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).
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

Instructions for Form 1040-C (Rev. 01-2026)

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).

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.
9

DRAFT

DRAFT

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.

TREASURY/IRS AND OMB USE ONLY DRAFT
Note: If you do not have income effectively connected
with a U.S. trade or business, you cannot take any
deductions.

!

CAUTION

Residents of India who were students or business
apprentices may be able to take the standard
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.

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 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
10

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.
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
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.
Instructions for Form 1040-C (Rev. 01-2026)

DRAFT

DRAFT

Schedule D—Tax Computation

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.

TREASURY/IRS AND OMB USE ONLY DRAFT
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.

DRAFT

DRAFT

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

Instructions for Form 1040-C (Rev. 01-2026)

11

TREASURY/IRS AND OMB USE ONLY DRAFT
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 Z—Head of Household
(Group I only)

Schedule X—Single Taxpayers
(Groups I and II)
If the amount on
Schedule D, line 3 or
9, is:
Over—

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%

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%

$17,000
 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
17,000
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
17,000
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%

DRAFT

DRAFT

    $0
12,400
50,400
105,700
201,775
256,225
640,600

The tax is:

of the
amount
over—
$0
12,400
50,400
105,700
201,775
256,225
384,350

Instructions for Form 1040-C (Rev. 01-2026)