Publication 4491 Foreign Tax Credit
This lesson provides links to resource materials and practice to help you assist taxpayers who may be eligible for the Foreign Tax Credit (FTC). Begin this lesson by reviewing the Foreign Tax Credit lesson from Publication 4491.
Based on your certification path use your resource materials to apply what you've learned in the Foreign Tax Credit lesson:
The first topic of this lesson, Election To Claim Foreign Tax Credit Without Filing Form 1116, is for the Advanced certification track. The rest of the lesson covers Form 1116 and is for International certification only.