U.S. Departing Alien Income Tax Return
For details on these and other changes that may affect your 2009 federal income tax, see Pub. 553, Highlights of 2008 Tax Changes.taxmap/instr2/i1040c-000.htm#TXMP6dc8696e
If you expatriated after June 16, 2008, new rules apply regarding reporting your income and paying U.S. tax. Under new section 877A, you may be subject to income tax on the net unrealized gain on your property as if the property had been sold on the day before your expatriation date. If you are subject to this tax, you are required to file an expatriation statement (Form 8854) with your tax return for the year of expatriation. For more details, see Pub. 519, U.S. Tax Guide for Aliens.taxmap/instr2/i1040c-000.htm#TXMP45874991
You may be able to take an IRA deduction if you were covered by a retirement plan and your 2009 modified adjusted gross income (AGI) is less than $65,000 ($109,000 if married filing jointly or qualifying widow(er)). If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2009 modified AGI is less than $176,000.taxmap/instr2/i1040c-000.htm#TXMP0825d4c1
Generally, gain from the sale of your main home is no longer excludable from income if it is allocable to periods after 2008 where neither you nor your spouse (or your former spouse) used the property as a main home. See Pub. 553 for more details.taxmap/instr2/i1040c-000.htm#TXMP0ed5f559
The AMT exemption amount is increased to $46,700 ($70,950 if married filing jointly or a qualifying widow(er); $35,475 if married filing separately).taxmap/instr2/i1040c-000.htm#TXMP175b93dd
Generally, a personal casualty or theft loss must exceed $500 to be allowed for 2009. This is in addition to the 10% of AGI limit that generally applies to the net loss.taxmap/instr2/i1040c-000.htm#en_us_publink1000145951
If you are a resident alien who had earned income in 2009, you may be eligible for a refundable tax credit. The credit is the lesser of:
- 6.2% of your earned income for 2009, or
- $400 ($800 if married filing jointly).
The credit is phased out if your modified AGI is between $75,000 and $95,000 ($150,000 and $190,000 if married filing jointly). Your modified AGI is the amount shown on Form 1040-C, line 17, plus any foreign earned income or housing exclusion and any income you excluded as a bona fide resident of American Samoa. For details, see Internal Revenue Code section 36A.
If you claimed the first-time homebuyer credit on your 2008 income tax return and your home ceased to be your main home in 2009, you must repay the credit by including it as additional tax due on Form 1040-C, line 21. For more information, including exceptions to this repayment requirement, see the 2008 Form 5405.taxmap/instr2/i1040c-000.htm#en_us_publink1000145946
The first $2,400 of unemployment compensation for 2009 is exempt from federal income tax. Any unemployment compensation over $2,400 is taxable.taxmap/instr2/i1040c-000.htm#en_us_publink1000145947
The earned income threshold generally needed to claim the credit has been reduced to $3,000. taxmap/instr2/i1040c-000.htm#en_us_publink1000145948
Resident aliens may be able to deduct state or local sales and excise taxes paid on the purchase of new cars, light trucks, motor homes, and motorcycles after February 16, 2009, as an itemized deduction or as part of the standard deduction. See Sales and excise taxes on motor vehicles on page 7.