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International Tax Gap Series

Foreign tax credits allow U.S. taxpayers to avoid or reduce double taxation. You may choose to take a deduction for foreign taxes paid instead of choosing a credit. In most cases, it is to your advantage to take foreign income taxes as a tax credit.

Refer to the Foreign Tax Credit page for more details.

References and Links
For more information on claiming a foreign tax credit, the following information is available:

International Taxpayer

Foreign Tax Credit Compliance Tips

How to Figure the Foreign Tax Credit

Publication 514, Foreign Tax Credit for Individuals

Publication 901, U.S. Tax Treaties

Form 1116, Foreign Tax Credit, and Instructions

Form 1118 Foreign Tax Credit - Corporations, and Instructions


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The International Tax Gap Series