When I report a overseas business income which being paid the tax to the foreign country, which income do I have to report between "before tax" and "after tax"?

[DK6]

I have "a oversea business income related to the book royalties" and have received this income after being paid the tax to that foreign country.

When I report this overseas business income to IRS, which one do I have to report between "income before tax" and "income after tax"?

[ChristinaS]

Before tax. Almost all income is reported excluding the consideration of tax. Income tax is not a business expense.

If you qualify for a Foreign Tax Credit, the foreign income tax will be accounted for on the income before tax.