Are the dividends I earned from foreign Vanguard develping market ETFs considered “foreign income?"

Are the dividends I earned from foreign ETFs offered by Vanguard considered foreign income?

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Yes, ETF's are considered foreign income.

An ETF is an international Exchange Traded Fund that invests specifically in foreign-based securities. The focus may be global, regional, or on a specific country and may hold equities or fixed income securities

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Are the dividends I earned from foreign Vanguard develping market ETFs considered “foreign income?"

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