The information needed is a statement by the taxpayer that it has elected to apply the safe harbor formula of section 1.901-2A(e) of the foreign tax credit regulations. This statement is necessary in order that the IRS may properly determine the taxpayer's tax liability.
The latest form for Creditability of Foreign Taxes expires 2023-02-28 and can be found here.
Document Name |
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Supplementary Document |
Supporting Statement A |