topic Foreign Tax Credit: Where should I enter the compulsory Provident fund or Pension Contribution in Deductions & credits

Foreign Tax Credit: Where should I enter the compulsory Provident fund or Pension Contribution

Lee-Ng — Mon, 09 Mar 2026 08:49:12 GMT

Hi,

It is compulsory to contribute the Provident Fund or Pension in Malaysia and May I know where section (line) I could enter this amount in Form 1116?

Thank you

lee

Vanessa A — Tue, 08 Mar 2022 14:14:27 GMT

Compulsory payments to the government are considered taxes. This would be similar to the US Social Security and Medicare taxes.

This would be entered in Part 2 Foreign Taxes Paid or Accrued on Form 1116.

Lee-Ng — Thu, 10 Mar 2022 04:25:01 GMT

Thank you. Venessa. I read the 514 Publication (https://www.irs.gov/publications/p514#en_US_2021_publink[phone number removed]) over the weekend and found out that the pension is not allowed for deduction or credit.

Here is the screen shot or Look for Pension, unemployment, and disability fund payments. from the link I paste.

Thank you

lee