Filing Annual U.S. Income Tax Returnsaccommodation in FlorenceForm 1040-C is not an annual U.S. income tax return. If anincome tax return is required by law, that return must be filed eventhough a Form 1040-C has already been filed. Chapters 5and 7discuss filing an annual U.S. income tax return. The tax paid withForm 1040-C should be taken as a credit against the taxliability for the entire tax year on your annual U.S. income taxreturn. |