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Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Foreign Tax Credit
If you receive foreign source income that is effectively connected with a trade
or business in the United States, you can claim a credit for any income taxes
paid or accrued to any foreign country or U.S. possession on that income.
If you do not have foreign source income effectively connected with a U.S. trade
or business, you cannot claim credits against your U.S. tax for taxes paid or
accrued to a foreign country or U.S. possession.
You cannot take any credit for taxes imposed by a foreign country or U.S.
possession on your U.S. source income if those taxes were imposed only because
you are a citizen or resident of the foreign country or possession.
If you claim a foreign tax credit, you generally will have to attach to your
return a Form 1116.
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