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Publication 514, Foreign Tax Credit for Individuals

This publication discusses the credit or itemized deduction you may be able to take if you paid or accrued foreign taxes to a foreign country on foreign source income and you are subject to U.S. tax on that same income. Taken as a deduction, foreign income taxes reduce your U.S. taxable income. Taken as a credit, foreign income taxes reduce your U.S. tax liability.


Current Products

Publication 514 (HTML)


Recent Developments

 


Other Items You May Find Useful:

All Revisions for Publication 514

Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad

Publication 519, U.S. Tax Guide for Aliens

Publication 570, Tax Guide for Individuals With Income From U.S. Possessions

Form 1116, Foreign Tax Credit

Other Current Products


Comment on Publication 514

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Page Last Reviewed or Updated: 27-Nov-2013