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previous page Previous Page: Publication 514 - Foreign Tax Credit for Individuals - Why Choose the Credit?
next page Next Page: Publication 514 - Foreign Tax Credit for Individuals - What Foreign Taxes Qualify for the Credit?
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p514-002.htm#en_us_publink10001481

Who Can Take the Credit?(p5)


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U.S. citizens, resident aliens, and nonresident aliens who paid foreign income tax and are subject to U.S. tax on foreign source income may be able to take a foreign tax credit.
taxmap/pubs/p514-002.htm#en_us_publink10001482

U.S. Citizens(p5)


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previous topic occurrence U.S. Citizen next topic occurrence

If you are a U.S. citizen, you are taxed by the United States on your worldwide income wherever you live. You are normally entitled to take a credit for foreign taxes you pay or accrue.
taxmap/pubs/p514-002.htm#en_us_publink10001483

Resident Aliens(p5)


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previous topic occurrence Alien, Resident next topic occurrence

If you are a resident alien of the United States, you can take a credit for foreign taxes subject to the same general rules as U.S. citizens. If you are a bona fide resident of Puerto Rico for the entire tax year, you also come under the same rules.
Usually, you can take a credit only for those foreign taxes imposed on income you actually or constructively received while you had resident alien status.
For information on alien status, see Publication 519.
taxmap/pubs/p514-002.htm#en_us_publink10001484

Nonresident Aliens(p5)


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previous topic occurrence Alien, Nonresident next topic occurrence

If you are a nonresident alien, you generally cannot take the credit. However, you may be able to take the credit if: For information on alien status and effectively connected income, see Publication 519.
previous pagePrevious Page: Publication 514 - Foreign Tax Credit for Individuals - Why Choose the Credit?
next pageNext Page: Publication 514 - Foreign Tax Credit for Individuals - What Foreign Taxes Qualify for the Credit?
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication