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Warning Text %XTableStyleMedium9PivotStyleLight16`A01in05ic  ;8F 5# Foreign-source gross incomeType of incomeAmount All returns!Foreign taxes paid or accrued on:Total DividendsRents and royaltiesInterest Other incomej* Estimate should be used with caution because of the small number of sample returns on which it is based.X[All figures are estimates based on samples--money amounts are in thousands of dollars]Number of returns [1]$Foreign-source deductions and losses5Foreign-source taxable income before adjustments [2]Number of returns"Foreign taxes available for credit[1] Taxpayers may report more than one type of foreign-source income on a return. Consequently, the number of returns by type of income do not add to total.?** Data combined to prevent disclosure of taxpayer information.Gross foreign tax credit [3][3] This is before adjustments. Adjustments include reductions for participation in unsanctioned international boycotts and increases permitted by tax treaties between the United States and certain foreign countries.Table 5. Individual Income Tax Returns With Form 1116: Foreign-Source Income, Deductions, and Taxes, by Type of Income, Tax Year 2011[2] Adjustments include allocation of foreign and U.S. losses, recapture of prior-year foreign losses, and recharacterization of income.NOTES: Detail may not add to totals because of rounding. Data are from Forms 1116, Foreign Tax Credit, which U.S. taxpayers file with Form 1040, U.S. Individual Income Tax Return.R e Passive income [4][[4] Passive income generally includes dividends, interest, rents, royalties, and annuities.General limitation income [5][5] General limitation income is foreign income from sources outside the United States that do not fall into one of the other four categories; it includes high-taxed income that would otherwise be passive income.Section 901(j) income [6][6] Section 901(j) income is income earned from activities conducted in a sanctioned country. No credit is allowed for taxes paid or accrued to sanctioned countries, which for 2011 were Cuba, Iran, North Korea, Sudan, and Syria.'Certain income re-sourced by treaty [7]Lump-sum distributions [8][7] Certain income re-sourced by treaty allows specific types of income to be treated as foreign-source income, if there is a tax treaty that treats it as such, and the treaty is applied.y[8] Lump -sum distributions are distributions from a retirement plan that are subject to U.S. tax using income averaging.gSource: ibet, Statistics of Income, Individual Foreign-Earned Income and Foreign Tax Credit, April 2014.*6 h78<l?ccB g2ɀ #aop  dMbP?_*+%,&?'?(?)?M\\MTB0120PPSOI06\Jan4C odX,LetterDINU"L 8D SMTJHP Universal Printing PCL 6InputBinFORMSOURCERESDLLUniresDLLHPDocUISUITrueESPRITSupportedTrueFastRes1bppResolution600dpiPrintQualityGroupPQGroup_2HPColorSmartAutomaticHPColorSmart_ColorOptions_EdgeControlNoCmdHPColorSmart_ColorOptions_HalftoneNoCmdHPColorSmart_Text_NeutralGraysNoCmdHPColorSmart_Text_HalftoneNoCmdHPColorSmart_Text_RGBColorNoCmdHPColorSmart_Graphics_NeutralGraysNoCmdHPColorSmart_Graphics_HalftoneNoCmdHPColorSmart_Graphics_RGBColorNoCmdHPColorSmart_Photo_NeutralGraysNoCmdHPColorSmart_Photo_HalftoneNoCmdHPColorSmart_Photo_RGBColorNoCmdOrientationPORTRAITHPOrientRotate180FalseDuplexNONEHPPrintOnBothSidesManuallyFalsePaperSizeLETTERHPConsumerCustomPaperTrueMediaTypeAUTOCollateOFFHPNUseDiffFirstPageChoiceTRUEHPPageExceptionsFileHPCPE140HPPageExceptionsInterfaceShowPageExceptionsHPPageExceptionsLowEndHPPageExceptionsLowEndVerHPPageExceptionsCoverInsertionHPOutputBinOrientationFACEDOWNPunchingNoneStaplingNoneHPStaplingOpposedFalseEconomodeFalseTextAsBlackFalseAlternateLetterHeadFalseHPSmartHubInet_SID_263_BID_514_HID_265OutputBinAutoHPDocPropResourceDatahpchl140.cabHPLpiSelectionNoneJPEGEnableAutoHPEasyColorOnHPMHDLLNameHPFIE140HP_DIBStitch_TintTestDisabledHPMediaTypeTreeviewPopupTrueHPColorModeCOLOR_MODEColorMode24bppTTAsBitmapsSettingTTModeOutlineHPPDLTypePDL_PCL6HPPJLEncodingUTF8HPJobAccountingHPJOBACCT_JOBACNT_GROUPNAMEHPBornOnDateHPBODHPColorPlaneHPCPHPJobByJobOverrideJBJOHPJobAccWoPinTrueHPXMLFileUsedhpcu1406.xmlHPSmartDuplexSinglePageJobTrueHPDuplicateJobNameOverrideSWFWHPEnableRAWSpoolingTrueRGBColorNoCmdJRConstraintsJRCHDFullJRHDInstalledJRHDOffJRHDNotInstalledJRHDOffHPBestGlossDefaultPSAlignmentFileHPCLS140IUPH!x/A8mm  &EAĿO*/pRY[VYudv3dm;v  B+%y;?{Dᮥ }MW|J<3MvP` O ?QJ|e(JR?ŕ75c4&qqS,$F7#eFU6n`a7aVI; ͣzhS$""HeƦ紡0&!@ټ@ķڰ+<1AMnM52N+ L M`n@Mg@M;@MI@M@Mh@NCMN@M4@OE@O?PP[\\\MP@MD@MN L M@M@M<$MM@M J@M@N\AM@M[@Qd@Q@RN@R}@S4@Q@Qܽ@QW@M*@M AMu@NK@ E FҬ@F̐@F@@F@F@F̐@G@@F(@F@ZZZZIHF\@F@FЬ@F%@F@G@ { 0||||||||||||||||||||| 0 }0~~~~~~~~~~~~~~~~~~~~~ }0~~~~~~~~~~~~~~~~~~~~~ }0~~~~~~~~~~~~~~~~~~~~~ }0~~~~~~~~~~~~~~~~~~~~~ }0~~~~~~~~~~~~~~~~~~~~~ }0~~~~~~~~~~~~~~~~~~~~~ } 0~~~~~~~~~~~~~~~~~~~~~ }!0~~~~~~~~~~~~~~~~~~~~~ ~0~~~~~~~~~~~~~~~~~~~~~ z"0zzzzzzzzzzzzzzzzzzzzz CCBBBBBB CCBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBD lBB608BBBBBBBBBBBB$$ ?@!,@",@ BBBBBB!B! B! B!BBBBBBB"B" B" B"BBBBBBB (6><dBdBz/         7.     ;@  ;@{U{ &;@{U{ &;@ggD Oh+'0@H` Maureen KahrDepartment of Treasury@-2I2@x@¤՜.+,0HP X`hp x   01in05ic'01in05ic'!Print_Area  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:<=>?@ABDEFGHIJRoot Entry FWorkbooktSummaryInformation(;DocumentSummaryInformation8C