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Foreign Tax Credit
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Forms and Instructions Forms and Instructions
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Relevant Forms
Form 1116 Foreign Tax Credit (Individual, Estate, or Trust)Topic Screen for this Form
1116 Instructions for Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)
Form 1118 Foreign Tax Credit - CorporationsTopic Screen for this Form
1118 Instructions for Form 1118, Foreign Tax Credit - Corporations
Form 1118 (Schedule I) Reduction of Foreign Oil and Gas TaxesTopic Screen for this Form
Form 1118 (Schedule J) Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign Loss Account BalancesTopic Screen for this Form
1118 (Schedule J) Instructions for Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions
Principal Publications Publications
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Related Publications
Publication 514 Foreign Tax Credit for IndividualsIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Other Credits
Foreign Tax Credit. You generally can choose to take income taxes you paid or accrued during the year to a...
Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Taxes of Foreign Countries and U.S. Possessions
Credit for Foreign Income Taxes. If you take the foreign tax credit, you may have to file Form 1116 with Form...
Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Taxes of Foreign Countries and U.S. Possessions
Taxes of Foreign Countries and U.S. Possessions. You can take either a credit or a deduction for income taxes...
Publication 514 - Foreign Tax Credit for Individuals - What Foreign Taxes Qualify for the Credit?
What Foreign Taxes Qualify for the Credit? Generally, the following four tests must be met for any foreign...
Publication 514 - Foreign Tax Credit for Individuals - What Foreign Taxes Qualify for the Credit?
Tax Must Be the Legal and Actual Foreign Tax Liability. The amount of foreign tax that qualifies is not necessarily...
Publication 514 - Foreign Tax Credit for Individuals - What Foreign Taxes Qualify for the Credit?
Taxes in Lieu of Income Taxes. A tax paid or accrued to a foreign country qualifies for the credit if it is...
Publication 514 - Foreign Tax Credit for Individuals - Foreign Taxes for Which You Cannot Take a Credit
Foreign Taxes for Which You Cannot Take a Credit. This part discusses the foreign taxes for which you cannot...
Related Topic Links
related topicAlien, Nonresident
related topicDeduction for Foreign Income Taxes
related topicDeduction for Foreign Taxes
related topicForeign
related topicForeign Income
related topicForeign Tax Credit if Possession Income Is Excluded
related topicForeign Taxes Paid or Accrued
related topicGeneral Category Income
related topicInternational Tax Gap
related topicPassive Category Income
related topicSeparate Limit Income
related topicTax Must Be an Income Tax (or Tax in Lieu of Income Tax)