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Deductions & credits
Taxes you paid to a foreign country would not be a deduction you would include on Form 1116. So you can remove your foreign taxes as a deduction.
See the following example from Instructions for Form 1116 page 16.
Enter your deductions that definitely relate to the gross income from foreign sources shown on line 1a. For example, if you are an employee reporting foreign earned income on line 1a, include on line 2 expenses such as those incurred to move to a new principal place of work outside the United States or supplies you bought for your job outside the US.
The instructions also include deductions that aren't definitely related to either foreign or US source income.
Instructions to Form 1116 Foreign Tax Credits.
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‎February 6, 2020
10:43 AM