Publication 514
Foreign Tax Credit for Individuals

Table of Contents

For Use in Preparing 2000 Returns

• Important Change
• Important Reminders
• Introduction
• Topics and Useful Items
• Choosing To Take Credit or Deduction
• Why Choose the Credit?
• Who Can Take the Credit?
• What Foreign Taxes Qualify for the Credit?
• How To Figure the Credit
• Carryback and Carryover
• How To Claim the Credit
• Simple Example -- Filled-In Form 1116
• Comprehensive Example -- Filled-In Form 1116
• How To Get Tax Help

• Worksheet. Additional Foreign Tax Credit on U.S. Income
• Worksheet Instructions. Additional Foreign Tax Credit on U.S. Income

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