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Part I (continued)Line 2: DeductionsWhen computing taxable income from foreign sources for the foreign tax credit, subtract foreign income-related expenses, losses, etc., from foreign income. On line 2, enter deductions that are definitely related to the foreign income such as expenses incurred to move to a new principal place of work outside the U.S. 
For tax years 2018 to 2025, moving expenses are no longer deductible unless you are a member of the Armed Forces on active duty. 
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