Form 1040-C is used by aliens who intend to leave the United States or any of its possessions to:
Form 1040-C must be filed before an alien leaves the United States or any of its possessions. For more information, see How To Get the Certificate on page 2.
If you are a nonresident alien, use the 2008 Instructions for Form 1040NR, U.S. Nonresident Alien Income Tax Return, to help you complete Form 1040-C.
If you are a resident alien, use the 2008 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 Internal Revenue Service (IRS). See Additional information, below.taxmap/instr2/i1040c-001.htm#
If you are not a citizen of the United States, specific rules apply to determine if you are a resident or nonresident alien. Intent 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 may 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 in the instructions for Part I starting on page 3.taxmap/instr2/i1040c-001.htm#
For more information on taxation of resident and nonresident aliens, residency tests, and other special rules, see Pub. 519.
In the United States, you can get tax forms, instructions, and publications from the IRS by calling 1-800-829-3676. You can also download them from the IRS website at www.irs.gov.