Let's go to the online C standard (draft n1256):
6.2.5 Types
1 The meaning of a value stored in an object or returned by a function is determined by the
type of the expression used to access it. (An identifier declared to be an object is the simplest such expression; the type is specified in the declaration of the identifier.) Types are partitioned into object types (types that fully describe objects), function types (types that describe functions), and incomplete types (types that describe objects but lack information needed to determine their sizes).
Examples of incomplete types:
struct f; // introduces struct f tag, but no struct definition
int a[]; // introduces a as an array but with no defined size
You cannot create instances of incomplete types, but you can create pointers and typedef names from incomplete types:
struct f *foo;
typedef struct f Ftype;
To turn the incomplete struct type into an object type, we have to define the struct:
struct f
{
int x;
char *y;
};