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Publication 514 2008 Tax Year

Index

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)

B

Bankruptcy, effect of, Effect of bankruptcy or insolvency.
Beneficiary, Partner or S corporation shareholder.
Bond, income tax, You may have to post a bond.
Boycotting countries, Taxes From International Boycott Operations

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

D

Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes.
Distributions:
Lump-sum, Lump-Sum Distribution
Dividends:
Taxes on, Taxes Imposed on Certain Dividends
Dual-capacity taxpayers, Dual-capacity taxpayers.

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.

G

General category income, separate limit, General Category Income

H

Help (see Tax help)
High-taxed income, High-taxed income.

I

Income from sources in U.S. possessions, Determining the source of income from U.S. possessions.
Income tax, Income Tax
Income tax bond, You may have to post a bond.
Interest, Penalties and interest.
Interest expense, apportioning, Interest expense.
International boycott, Taxes From International Boycott Operations
Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction
Itemized deduction limit, Itemized deduction limit.

J

Joint return:
Carryback and carryover, Married Couples
Credit based on foreign tax of both spouses, Joint return.
Filed in a deduction year, Joint Return Filed in a Deduction Year

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

M

Making or changing your choice, Making or Changing Your Choice
Married couples:
Carryback and carryover, Married Couples
Joint return, Joint return.
Mineral income, foreign,, Taxes on Foreign Mineral Income
More information (see Tax help)
Mutual fund distributions, Mutual fund shareholder., Passive income.
Mutual fund shareholder, Mutual fund shareholder.

N

Nonresident aliens, Nonresident Aliens
Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination

O

Oil related income, foreign, Taxes on Foreign Oil Related Income
Overall foreign loss, Overall foreign loss.

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

Q

Qualified business unit, Translating foreign currency into U.S. dollars.
Qualified dividends, Capital Gains and Losses

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

U

U.S. citizens, U.S. Citizens
U.S. losses:
Allocation of, U.S. Losses
U.S. possessions, U.S. possessions.
Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers., Carryback and Carryover

W

Wages, Wages completely excluded.
When refunds can be claimed, Time Limit on Refund Claims
When tax can be assessed, Time Limit on Tax Assessment
Who can take the credit, Who Can Take the Credit?
Why choose the credit, Why Choose the Credit?

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