If a section of the interview does not apply to you then leave it blank.
Where asked for Foreign Taxes on Rents and Royalties - Leave it blank
Where asked for Foreign Taxes on Other Income - Enter the amount of taxes paid on your income
Generally, the following four tests must be met for any foreign tax to qualify for the credit.
1. The tax must be imposed on you.
2. You must have paid or accrued the tax.
3. The tax must be the legal and actual foreign tax liability.
4. The tax must be an income tax (or a tax in lieu of an income tax).
