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Index of Publication 514 - Foreign Tax Credit for IndividualsTOC
A
Accrual foreign taxes, adjustments, The IRS can request this bond at any time...
Accrual method of accounting, Accrual method of accounting.
Allocation:
Carryback/carryover between husband and wife, Allocations Between Husband and Wife
Foreign losses, Foreign Losses
U.S. losses, U.S. Losses
Alternative minimum tax, Alternative minimum tax.
Amended return, Claim for Refund
American Samoa, resident of, Possession Exclusion
Assistance, See: Tax help
C
Capital gains and losses, Capital Gains and Losses
Carryback and carryover, Carrybacks and carryovers.
Allocations between husband and wife, Allocations Between Husband and Wife
Joint return, Married Couples
Joint return–deduction year, Joint Return Filed in a Deduction Year
Taxes all credited or deducted, If you have an unused foreign tax that you...
Time limit on tax assessment, Time Limit on Tax Assessment
Choice to take credit or deduction:
Changing your choice, Making or Changing Your Choice
Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes
Claim for refund, Claim for Refund
Classes of gross income, Classes of gross income.
Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services
Geographical basis, Geographical basis.
Covered asset acquisition, Covered Asset Acquisition
Credit:
Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued
D
Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes.
Distributions:
Dual-capacity taxpayers, Dual-capacity taxpayers.
F
Financial services income, Financial services income.
Foreign corporation–U.S. shareholders, filing requirements, Taxes of U.S. Persons Controlling Foreign Corporations and Partnerships
Foreign country, Foreign country.
Foreign currency and exchange rates, Foreign Currency and Exchange Rates
Foreign losses:
Allocation of, Foreign Losses
Foreign mineral income, taxes on, Taxes on Foreign Mineral Income
Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income
Foreign partnerships–U.S. partners, filing requirement, Taxes of U.S. Persons Controlling Foreign Corporations and Partnerships
Foreign tax(es):
Allocation to income categories, Allocation of Foreign Taxes
For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit
Imposed on foreign refund, Foreign tax imposed on foreign refund.
Free tax services,
G
General category income, separate limit, General Category Income
H
Help, See: Tax help
High-taxed income, High-taxed income.
I
Income from sources in U.S. possessions, Determining the source of income from U.S. possessions.
Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty
Income tax, Income Tax
Interest expense, apportioning, Interest expense.
J
Joint return:
Carryback and carryover, Married Couples
Credit based on foreign tax of both spouses, Joint return.
Filed in a deduction year, Joint Return Filed in a Deduction Year
L
Limit on credit, Limit on the Credit
Losses, foreign:
Allocation of, Foreign Losses
Losses, U.S.:
Allocation of, U.S. Losses
Lump-sum distributions, Lump-Sum Distribution
M
Making or changing your choice, Making or Changing Your Choice
Married couples:
Carryback and carryover, Married Couples
Joint return, Joint return.
Mineral income, foreign,, Taxes on Foreign Mineral Income
More information, See: Tax help
Mutual fund shareholder, Mutual fund shareholder.
N
Nonresident aliens, Nonresident Aliens
O
Overall foreign loss, Overall foreign loss.
P
Passive category income, Passive Category Income
Penalties, Penalties and interest.
Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865.
Failure to file Form 5713, Penalty for failure to file.
Failure to notify, foreign tax change, Failure-to-notify penalty.
Failure to report treaty information, If you do not report this information, you...
Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments.
Possession exclusion, Possession Exclusion
Publications, See: Tax help
Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas
R
Records to keep, Records To Keep
Redetermination of foreign tax, Foreign Tax Redetermination
Refund claims, time limit, Time Limit on Refund Claims
Refund, foreign tax, Foreign tax refund.
Reporting requirements (international boycott), Reporting requirements.
Resident aliens, Resident Aliens
S
Section 901(j) income, Section 901(j) Income
Separate limit income, Separate Limit Income
General category income, General Category Income
Income re-sourced by treaty, Certain Income Re-Sourced By Treaty
Lump-sum distribution, Lump-Sum Distribution
Passive category income, Passive Category Income
Section 901(j) income, Section 901(j) Income
Soak-up taxes, Soak-up taxes.
Source of compensation for labor or personal services:
Alternative basis, Alternative basis.
Multi-year compensation, Multi-year compensation.
Time basis, Time basis.
Transportation income, Transportation Income
State income taxes, State income taxes.
T
Tax treaties, Tax Treaties
Taxable income from sources outside the U.S., determination of, Determining Taxable Income From Sources Outside the United States
Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event
Taxpayer Advocate, Taxpayer Advocate Service.
Time limit:
TTY/TDD information, How To Get Tax Help
U
U.S. citizens, U.S. Citizens
U.S. losses:
Allocation of, U.S. Losses
U.S. possessions, U.S. possessions.
Unused foreign tax credits, carryback or carryover, This means that you can treat the unused..., Carrybacks and carryovers.
W
When refunds can be claimed, Time Limit on Refund Claims
When tax can be assessed, Time Limit on Tax Assessment
Who can take the credit, Who Can Take the Credit?
Why choose the credit, Why Choose the Credit?
TOC