Table of Contents
- Publication 514 - Introductory Material
- Publication 514 - Main Contents
- Choosing To Take Credit or Deduction
- Why Choose the Credit?
- Who Can Take the Credit?
- What Foreign Taxes Qualify for the Credit?
- Foreign Taxes for Which You Cannot Take a Credit
- Taxes on Excluded Income
- Taxes for Which You Can Only Take an Itemized Deduction
- Taxes on Foreign Oil Related Income
- Taxes on Foreign Mineral Income
- Taxes From International Boycott Operations
- Taxes on Foreign Oil and Gas Extraction Income
- Taxes of U.S. Persons Controlling Foreign Corporations and Partnerships
- How To Figure the Credit
- Carryback and Carryover
- How To Claim the Credit
- Simple Example — Filled-In Form 1116
- Comprehensive Example — Filled-In Form 1116
- Foreign earned income.
- Employee business expenses.
- Forms 1116
- Computation of Taxable Income
- Part I—Taxable Income or Loss From Sources Outside the United States (for Category Checked Above)
- Part II—Foreign Taxes Paid or Accrued
- Part III—Figuring the Credit
- Part IV—Summary of Credits From Separate Parts III
- Unused Foreign Taxes
- How To Get Tax Help
- Publication 514 - Additional Material
- Index
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