| Publication 514 |
2008 Tax Year |
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, Foreign Losses
- Foreign taxes, Allocation of Foreign Taxes
- U.S. losses, U.S. Losses
- 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
- Certain income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty
- 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
- Claim for refund, Claim for Refund
- Classes of gross income, Classes of gross income.
- Comments on publication, Comments and suggestions.
- Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services
-
- Geographical basis, Geographical basis.
- 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, 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 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
- Functional currency, Translating foreign currency into U.S. dollars.
L
- Levy, Income Tax
- Limit on credit, Limit on the Credit
- Losses, foreign:, Foreign Losses
-
- Allocation of, Foreign Losses
- Recapture of, Recapture of Foreign Losses
- Losses, U.S.:, U.S. Losses
-
- Allocation of, U.S. Losses
- Lump-sum distributions, Lump-Sum Distribution
P
- Partner, Partner or S corporation shareholder., Partnership distributive share., Foreign Taxes From a Partnership or an S Corporation
- Passive category income, Passive Category 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, Determining the Source of Income From the 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
-
- Certain income re-sourced by treaty, Certain Income Re-Sourced By Treaty
- General category income , General Category Income
- Lump-sum distribution, Lump-Sum Distribution
- Passive category income, Passive Category Income
- Section 901(j) income, Section 901(j) Income
- Shareholder, Mutual fund shareholder.
- 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 compensation for labor or personal services
-
- Alternative basis, Alternative basis.
- Multi-year compensation, Multi-year compensation.
- Time basis, Time basis.
- State income taxes, State income taxes.
- Subsidy, Subsidy received.
- Suggestions for publication, 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
- Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends)
- 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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