Type a Q next to each tax that qualifies for the foreign tax credit or NQ next to those that do not. Assume the taxpayer is a U.S. citizen or resident living in a nonsanctioned foreign country, and that the tax is being paid to a foreign government on foreign-sourced income.

Description			Type of Tax
Q Qualifies as eligible for the foreign tax credit			Dividend taxes
NQ Does not qualify as eligible for the foreign tax credit			Foreign oil—related income tax
			Interest income tax
			Real estate taxes
			Income tax on wages from a foreign country
			Taxes paid that are returned to the taxpayer in the form of a subsidy