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Foreign Tax Credit at a Glance


A credit letting U.S. taxpayers avoid or reduce double taxation for income taxes paid to a foreign country or U.S. possession.

More Information

Foreign Tax Credit

Related Forms

Form 1116, Foreign Tax Credit (PDF)

Related Publication

Publication 17, Your Federal Income Tax - Chapter 38, Other Credits - Under Nonrefundable Credits, see Foreign Tax Credit for essential guidance

Publication 514, Foreign Tax Credit for Individuals - Detailed guidance

Page Last Reviewed or Updated: 23-Nov-2016