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June 6, 2019
Question

Foreign income tax paid

  • June 6, 2019
  • 1 reply
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Can I claim foreign income tax as an itemized deduction while using the foreign income exclusion?

1 reply

MargaretL
Employee
June 6, 2019

No, you cannot take itemized deduction (or foreign tax credit) on excluded income.  If you do, foreign income exclusion or itemized deduction or both of the choices may be considered revoked.

Per IRS: "Taking Other Credits or Deductions Once the foreign earned income exclusion is chosen, a foreign tax credit or deduction for taxes cannot be claimed on the excluded income. If a foreign tax credit or tax deduction is taken on any of the excluded income, the foreign earned income exclusion will be considered revoked."