My spouse worked in the UK for 2 weeks, but she did not received a paycheck (it was paid by her company in the US). Does she have to file a foreign tax credit?

[DanielV01 · Accepted solution]

No, she does not have to.  In fact, if she did not pay taxes in the UK, she wouldn't even be able to.  But the information can be left off of the return if you do not wish to claim it.

[fed-lorca]

She did receive an email from her company saying that "The UK tax paid by the Group is classed as a fringe benefit and reportable as such" and that she has a P60 tax certificate available. Does this change your answer? Thanks for the help!

[DanielV01]

What it means is that the company paid the tax on her behalf, and is crediting to her so that she can claim it.  She can claim it if she chooses, but she is not required to.  I hope that helps.

[DanielV01]

Claiming the credit is a benefit, but not a requirement in this case.