If you downloaded the Instructions for Form 1040-C, U.S. Departing Alien Income Tax Return, revised January 2023, please be advised that they are being changed. The 2023 Social Security wage base amount was incorrectly reported as $162,200 on 3 separate instances in the 2023 Instructions for Form 1040-C. The correct Social Security wage base amount for 2023 is $160,200. Filers should rely on this update for the changes described. Amending Instructions for Form 1040-C, revised January 2023. On page 1, under the header Social security tax., the Social Security wage base amount incorrectly reported as $162,200 is being amended to $160,200. On page 7, under the header Line 22. Other taxes. (bulleted item) Self-employment tax., the Social Security wage base amount incorrectly reported as $162,200 is being amended to $160,200. On page 8, under the header Line 29. Other payments. (bulleted item) Excess social security and RRTA tax withheld., the Social Security wage base amount incorrectly reported as $162,200 is being amended to $160,200.
