U.S. citizens, resident aliens, and nonresident aliens who paid foreign income tax and are subject to U.S. tax on foreign source income may be able
to take a foreign tax credit.
If you are a U.S. citizen, you are taxed by the United States on your worldwide income wherever you live. You are normally entitled to take a
credit for foreign taxes you pay or accrue.
Citizen of U.S. possession.
If you are a citizen of a U.S. possession (except Puerto Rico), not otherwise a citizen of the United States, and not a resident of the United
States, you cannot take a foreign tax credit.
If you are a resident alien of the United States, you can take a credit for foreign taxes subject to the same general rules as U.S. citizens. If
you are a bona fide resident of Puerto Rico for the entire tax year, you also come under the same rules.
Usually, you can take a credit only for those foreign taxes imposed on income you actually or constructively received while you had
resident alien status.
For information on alien status, see Publication 519.
As a nonresident alien, you can claim a credit for taxes paid or accrued to a foreign country or possession of the United States only on
foreign source or possession source income that is effectively connected with a trade or business in the United States. For information on alien
status and effectively connected income, see Publication 519.