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Version du 20 juillet 2025 à 12:52
A credit is allowed for foreign income taxes paid or accrued. The credit is limited special part of U.S. tax due to foreign source income. It isn't refundable, but any excess credit become carried to other years to reduce tax.
What the ex-wife have to do in this case, it to present evidence of not realize such income has been received. And therefore, the computation of taxable income was erroneous. Understanding that this is recognized by the ex-husband yet intentionally omitted to file. The ex-husband will, likewise, need to respond for this claim included in IRS approaches to verify ex-wife's ex-wife's statement forms.
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