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Case Study 1: General Category IncomeRobert paid taxes to Spain and did not elect to claim the foreign earned income exclusion. He can claim a foreign tax credit for the taxes paid to Spain on his earnings from Spain. Click here for an explanation. Wages and salaries are considered to be general category income. 
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Foreign Tax Credit Workout
Types of Income
Form 1116 Instructions
Pub 514, Foreign Tax Credit for Individuals