Intake/Interview & Quality Review Sheet

Conduct a probing interview based on the taxpayer's intake and interview sheet. Although the foreign tax credit is not specifically listed on the intake and interview sheet, ask taxpayers if they paid any tax to a foreign country.

There are several factors to consider when determining if a tax paid to a foreign government is eligible for the foreign tax credit. Ask the taxpayer questions to determine:

• Was the income from a foreign source?
• What type of tax was paid to the foreign government?
• Will the taxpayer receive some kind of specific economic benefit from the payment of this tax?

Click here to review Form 13614-C, the Intake/Interview & Quality Review Sheet.