So, how do Foreign Tax Credits work???

There’s a lot of confusion about how foreign tax credits (FTCs) work when computing US tax liability. Questions about FTC come up regularly in our Facebook group, so it’s time to publish a quick primer that covers the basic concepts of FTC computation. Note that this post is necessarily a simplification of what is a very complex topic.

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FEIE vs FTC – The Basics

This morning I participated in two short podcasts hosted by John Richardson covering the basics of the Foreign Earned Income Exclusion (FEIE) and Foreign Tax Credit (FTC). Keith Redmond, Laura Snyder and Suzanne Herman also participated.

We discussed persistent myth that these two US tax provisions “fix” the problems that arise due to the US practice of taxing the residents of other countries under the fiction that all US citizens are US tax residents.

Each of these podcasts is a short 15-minute introduction to the complexities surrounding US tax compliance for non-resident US citizens.

Edited to add:

Here’s the third podcast we recorded today – it discusses more of the interplay between US tax and your local tax system.