Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Foreign Tax Credit Workout

Types of Income

Case Study 3: FTC Eligibility (continued)

Based on what you've learned, how would you classify Kenneth and Vivian's interest income on their Form 1116?

Click here to review the conversation again, or click the correct answer.

A Passive category income
B General category income
C Section 901(j) income
D Certain income re-sourced by treaty


Kenneth and Vivian.
Form 1116 Instructions
Pub 514, Foreign Tax Credit for Individuals

Form 1116 Instructions

Pub 514, Foreign Tax Credit for Individuals