Taxes on combined income.   New rules apply in determining who is considered to pay a foreign income tax when the tax is imposed on the combined income of two or more persons (for example, husband and wife). The new rules apply to foreign taxes paid or accrued in tax years beginning after February 14, 2012. However, you can choose to apply the new rules to foreign taxes paid or accrued in tax years beginning after December 31, 2010, and before February 15, 2012. For details, see Pub. 514.