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Dernière version du 15 septembre 2026 à 10:30
A credit is allowed for foreign income taxes paid or accrued. The finance is limited for that part of You.S. tax due to foreign source income. It is not refundable, but any excess credit could be carried to other years to reduce tax. Conversely, earned income abroad, and residual income from foreign securities, rental, or anything abroad, can be excluded from U.S. taxable income, or foreign taxes paid thereon, may be as credits against U.S.
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