| Publication 514 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Accrual foreign taxes, adjustments, You may have to post a bond.
- Accrual method of accounting, Accrual method of accounting.
- Allocation:
-
- Carryback/carryover between husband and wife, Allocations Between
Husband and Wife
- Foreign losses, Allocation of
Foreign Losses
- Foreign taxes, Allocation of Foreign Taxes
- Alternative minimum tax, Alternative Minimum Tax
- Amended return, Claim for Refund
- American Samoa, resident of, Possession Exclusion
- Assistance (see Tax help)
C
- Capital gains and losses, Capital Gains and Losses
- Carryback and carryover:, Carrybacks and carryovers.
-
- Allocations between husband and wife, Allocations Between
Husband and Wife
- Claim for refund, Time Limit on
Tax Assessment
- Joint return, Married Couples
- Joint return–deduction year, Joint Return Filed
in a Deduction Year
- Taxes all credited or deducted, Claim for Refund
- Time limit on tax assessment, Time Limit on
Tax Assessment
- Choice to take credit or deduction:
-
- Changing your choice, Making or Changing
Your Choice
- Choice applied to all qualified foreign taxes, Choice Applies to All
Qualified Foreign Taxes
- Citizen of U.S. possession, Citizen of U.S. possession.
- Claim for refund, Claim for Refund
- Classes of gross income, Classes of gross income.
- Comments, Comments and suggestions.
- Comprehensive example, Comprehensive Example —
Filled-In Form 1116
- Controlled foreign corporation shareholder, Controlled foreign corporation shareholder., Income from controlled foreign corporations.
- Credit for taxes paid or accrued, Credit for Taxes
Paid or Accrued
- Credit:
-
- How to claim, How To Claim
the Credit
- How to figure, How To Figure the Credit
- Limit on, Limit on the Credit
E
- Economic benefits, Specific economic benefit.
- Examples:
-
- Comprehensive, Comprehensive Example —
Filled-In Form 1116
- Simple, Simple Example — Filled-In Form 1116
- Excess limit, Carryback and Carryover
- Exchange rates, Foreign Currency and
Exchange Rates
- Excluded income:
-
- Foreign earned, Foreign Earned Income and Housing Exclusions
- Taxes on, Taxes on Excluded Income
- Exemption from foreign tax credit limit, Exemption from foreign tax credit limit.
- Export financing interest, Export financing interest.
- Extraterritorial income, Extraterritorial Income Exclusion
F
- Financial services income, Financial Services Income
- Foreign corporation–U.S. shareholders, filing requirements, Taxes of U.S. Persons Controlling Foreign Corporations and Partnerships
- Foreign country, Foreign country.
- Foreign currency and exchange rates, Foreign Currency and
Exchange Rates
- Foreign income, translating, Translating foreign currency into U.S. dollars.
- Foreign losses:
-
- Allocation of, Allocation of
Foreign Losses
- Recapture of, Recapture of Foreign Losses
- Foreign mineral income, taxes on, Taxes on Foreign Mineral Income
- Foreign oil and gas extraction income, taxes on, Taxes on Foreign Oil and
Gas Extraction Income
- Foreign oil related income, taxes on, Taxes on Foreign Oil Related Income
- Foreign partnerships–U.S. partners, filing requirement, Taxes of U.S. Persons Controlling Foreign Corporations and Partnerships
- Foreign sales corporations (FSC), distributions, FSC Distributions
- Foreign tax refund, Foreign tax refund., Foreign tax refund.
- Foreign tax(es):
-
- Allocation to income categories, Allocation of Foreign Taxes
- For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit
- Imposed on foreign refund, Foreign tax imposed on foreign refund.
- Qualifying for credit, What Foreign Taxes
Qualify for the Credit?
- Redetermination, Foreign Tax Redetermination
- Refund, Foreign tax imposed on foreign refund.
- Form:
-
- 1040X, Claim for Refund
- 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example —
Filled-In Form 1116
- 5471, Taxes of U.S. Persons Controlling Foreign Corporations and Partnerships
- 5713, Form 5713 required.
- 8833, Report required.
- 8865, Taxes of U.S. Persons Controlling Foreign Corporations and Partnerships
- 8873, Extraterritorial Income Exclusion
- Free tax services, How To Get Tax Help
P
- Partner, Partner or S corporation shareholder., Partnership distributive share., Foreign Taxes From a Partnership or an
S Corporation
- Passive income, Passive Income
- Penalties, Penalties and interest.
- Penalties:, Failure-to-notify penalty.
-
- Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865.
- Failure to file Form 5713, Penalty for failure to file.
- Failure to notify, foreign tax change, Failure-to-notify penalty.
- Failure to report treaty information, Report required.
- Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments.
- Personal property, sales or exchanges of, Sales or exchanges of certain personal property.
- Possession exclusion, Possession Exclusion
- Publications (see Tax help)
- Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas
R
- Rate of exchange, Rate of exchange for foreign taxes paid.
- Recapture of foreign losses, Recapture of Foreign Losses
- Records to keep, Records To Keep
- Redetermination of foreign tax, Foreign Tax Redetermination
- Refund claims, time limit, Time Limit on Refund Claims
- Refund, foreign tax, Foreign tax refund.
- Reporting requirements (international boycott), Reporting requirements.
- Resident aliens, Resident Aliens
S
- S corporation shareholder, Partner or S corporation shareholder., Foreign Taxes From a Partnership or an
S Corporation
- Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income)
- Section 901(j) income, Section 901(j) Income
- Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income)
- Separate limit income:, Separate Limit Income, Passive Income
-
- DISC dividends, DISC Dividends
- Financial services income, Financial Services Income
- FSC distributions, FSC Distributions
- General limitation income, General Limitation Income
- High withholding tax interest, High Withholding Tax Interest
- Income re-sourced by treaty, Income Re-Sourced By Treaty
- Lump-sum distribution, Lump-Sum Distribution
- Passive income, Passive Income
- Section 901(j) income, Section 901(j) Income
- Shipping income, Shipping Income
- Shareholder, Mutual fund shareholder.
- Shipping income, Shipping Income
- Simple example, Simple Example — Filled-In Form 1116
- Soak-up taxes, Soak-up taxes.
- Social security taxes, Pension, unemployment, and disability fund payments.
- Source of income, rules for determining, Determining Source of Income
- Subsidy, Subsidy received.
- Suggestions, Comments and suggestions.
T
- Tax help, How To Get Tax Help
- Tax treaties, Tax Treaties
- Taxable income from sources outside the U.S., determination of, Determining Taxable Income From Sources Outside the United States
- Taxes:
-
- Excluded income, Foreign Earned Income and Housing Exclusions
- In lieu of income taxes, Taxes in Lieu of Income Taxes
- On dividends, Taxes Imposed on Certain Dividends
- Paid or accrued, Credit for Taxes
Paid or Accrued
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Time limit:
-
- Refund claims, Time Limit on Refund Claims
- Tax assessment, Time Limit on
Tax Assessment
- Translating foreign currency, Translating foreign currency into U.S. dollars.
- TTY/TDD information, How To Get Tax Help
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