Is foreign tax refund taxable in the US?

[Erezkes]

I received a Foreign tax refund during 2021. This is actually a tax overpayment during previous years. Is this considered as income in the US and needs to be shown in my 2021 tax return?

[ThomasM125 · Accepted solution]

A foreign income tax refund would not be taxable on your US tax return. If you used the foreign tax to qualify for a foreign tax credit in a prior year, however, you may need to amend the return where you claimed the credit to reflect the refund.