Nowhere. What happens withing an IRA stays in the IRA. That is why it is a bad idea to have foreign holdings in an IRA - the IRA must pay the foreign tax but it cannot be claimed as a credit. You should have foreign holdings in a regular brokerage account, not in a IRA.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
