Foreign Tax Credit(Individual, Estate, or Trust)
Section references are to the Internal Revenue Code unless otherwise noted.
2008
Table of Contents
- General Instructions
- Election To Claim the Foreign Tax Credit Without Filing Form 1116
- Purpose of Form
- Credit or Deduction
- Foreign Taxes Eligible for a Credit
- Foreign Taxes Not Eligible for a Credit
- Foreign Currency Conversion
- Foreign Tax Credit Redeterminations
- Income From Sources Outside theUnited States
- Categories of Income
- Special Rules
- Foreign Qualified Dividends and Capital Gains (Losses)
- Election To Claim the Foreign Tax Credit Without Filing Form 1116
- Specific Instructions
- Instructions for Form 1116 - Notices
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