Am I Eligible to Claim the Foreign Tax Credit?

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This interview will help you determine if you can claim a credit for paying taxes to a foreign country. For foreign tax credit purposes, a foreign country includes, other than a sanctioned country, any foreign state, its political subdivisions, and U.S. possessions. U.S. possessions include Puerto Rico and American Samoa.

The following are sanctioned countries: Iran, North Korea, Sudan, and Syria.

In most cases, only foreign income taxes qualify for the foreign tax credit. Other taxes, such as foreign value-added taxes, sales taxes, and property taxes are generally ineligible for a credit, but may be eligible for an itemized deduction.

Information You’ll Need

  • The types of income you received.
  • Where and/or how the income was earned.

This tool is designed for taxpayers that were U.S. citizens or resident aliens for the entire tax year for which they’re inquiring. If married, the spouse must also have been a U.S. citizen or resident alien for the entire tax year. For information regarding nonresidents or dual-status aliens, please see International Taxpayers.


Disclaimer
Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.


Estimated Completion Time: 10 minutes

Please Note: After 15 minutes of inactivity, you’ll be forced to start over.

Caution: Using the “Back” button within the ITA tool could cause an application error.

 

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