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 wage income on their Form 1116?

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Passive category income
General category income
Section 901(j) income
Certain income re-sourced by treaty


Kenneth and Vivian.