Publication 514 |
2000 Tax Year |
Important Reminders
Exemption from foreign tax credit limit.
If your only foreign income is passive income and the total of all
your foreign taxes shown on Forms 1099-DIV, Dividends and
Distributions, 1099-INT, Interest Income, and
similar statements is not more than $300 ($600 if married filing
jointly), you can make an election not to be subject to the foreign
tax credit limit. If you make this election, you can claim a foreign
tax credit without filing Form 1116, Foreign Tax Credit
(Individual, Estate, Trust, or Nonresident Alien Individual).
See How To Figure the Credit.
Change of address.
If your address changes from the address shown on your last return,
use Form 8822, Change of Address, to notify the Internal
Revenue Service.
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