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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...
Allocation:
Carryback/carryover between spouses, Allocations Between Spouses
Amended return, Claim for Refund
American Samoa, resident of, Possession Exclusion
Assistance, See: Tax help
D
Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes.
Distributions:
F
Foreign corporation–U.S. shareholders, filing requirements, Taxes of U.S. Persons Controlling Foreign Corporations and Partnerships
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.
G
General category income, separate limit, General Category 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
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
R
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.
U
U.S. losses:
Allocation of, U.S. Losses
Unused foreign tax credits, carryback or carryover, This means that you can treat the unused..., Carrybacks and carryovers.
TOC