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IRS.gov Website
Publication 514
taxmap/pubs/p514-002.htm#en_us_publink1000224400

Who Can Take
the Credit?(p5)

rule
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_publink1000224401

U.S. Citizens(p5)

rule
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_publink1000224402

Resident Aliens(p5)

rule
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_publink1000224403

Nonresident Aliens(p5)

rule
If you are a nonresident alien, you cannot take the credit in most cases. However, you may be able to take the credit if: For information on alien status and effectively connected income, see Publication 519.