Line 3a. Enter the following itemized deductions (from
Schedule A (Form 1040)) on line 3a.
• Medical expenses (line 4).
• General sales taxes (line 5a).
• Real estate taxes for your home (line 5b).
also The Internal Revenue Service issued guidance allowing U.S. taxpayers to allocate and apportion all of their deductible charitable contributions to U.S. source income for purposes of calculating the foreign tax credit. Under Treasury Regulation 1.861-8T and T.D. 9143, taxpayers are allowed to allocate charitable deductions to U.S. source income regardless of whether the contributions will be put to use abroad, as long as they are deductible under the Internal Revenue Code. This is not done automatically by turno tax
If you don't itemize deductions, enter your standard deduction on line 3a.
