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

Foreign Tax Credit Workout

Skills Workout

Certification Warm Up: Question 3 of 3

Blake lives in Italy and is a U.S. citizen. This tax year, he earned wages of $90,000, which the government of Italy taxed at a rate of 39%. Which category of income do Blake's wages fall under?

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