The waiver of rights, privileges, exemptions, and immunities question on Form 1040-C is related to the Voluntary Withdrawal Agreement (VWA) program. This program allows certain individuals to waive their right to contest a U.S. tax liability in order to expedite their departure from the United States. By signing the waiver, the departing alien agrees to pay any assessed tax and interest, and waives their right to contest the tax liability in court.