申报but you may take credit or deduction

来源: 2015-03-20 10:17:22 [博客] [旧帖] [给我悄悄话] 本文已被阅读:

To choose the foreign tax credit, you generally must complete Form 1116, Foreign Tax Credit and attach it to your U.S. tax return. However, you may qualify for an exception that allows you to claim the foreign tax credit without using Form 1116. Refer to How To Figure the Credit. To choose to claim the taxes as an itemized deduction, use Schedule A (Form 1040), Itemized Deductions.

You must express the amounts you report on your U.S. tax return in U.S. dollars. If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars. For information about converting foreign currencies to U.S. dollars refer to Foreign Currency and Currency Exchange Rates.