Depending on what type of Foreign Income you have, the foreign tax you paid is reported in the Foreign Tax Credit section, under Deductions & Credits.
The income is reported in the Income section in the appropriate topic (such as Rental, Self-Employment, Wages, etc.)
If you paid Foreign Tax on a 1099-INT/DIV, when you report the income, the tax amount is carried over to the Foreign Tax Credit section for you.
Here's more info on Claiming the Foreign Tax Credit.
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