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File back taxes for free Index A Accrual foreign taxes, adjustments, You may have to post a bond. File back taxes for free Accrual method of accounting, Accrual method of accounting. File back taxes for free Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. File back taxes for free S. File back taxes for free losses, U. File back taxes for free S. File back taxes for free Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. File back taxes for free Beneficiary, Partner or S corporation shareholder. File back taxes for free Bond, income tax, You may have to post a bond. File back taxes for free Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. File back taxes for free Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. File back taxes for free Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. File back taxes for free Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. File back taxes for free , Income from controlled foreign corporations. File back taxes for free Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. File back taxes for free Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. File back taxes for free E Economic benefits, Specific economic benefit. File back taxes for free Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. File back taxes for free Export financing interest, Export financing interest. File back taxes for free Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. File back taxes for free Foreign corporation–U. File back taxes for free S. File back taxes for free shareholders, filing requirements, Taxes of U. File back taxes for free S. File back taxes for free Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. File back taxes for free Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. File back taxes for free S. File back taxes for free dollars. File back taxes for free Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. File back taxes for free S. File back taxes for free partners, filing requirement, Taxes of U. File back taxes for free S. File back taxes for free Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. File back taxes for free , Foreign tax refund. File back taxes for free Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. File back taxes for free Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. File back taxes for free Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. File back taxes for free S. File back taxes for free Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. File back taxes for free 8833, Report required. File back taxes for free 8865, Taxes of U. File back taxes for free S. File back taxes for free Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. File back taxes for free Functional currency, Translating foreign currency into U. File back taxes for free S. File back taxes for free dollars. File back taxes for free G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. File back taxes for free I Income from sources in U. File back taxes for free S. File back taxes for free possessions, Determining the source of income from U. File back taxes for free S. File back taxes for free possessions. File back taxes for free Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. File back taxes for free Interest, Penalties and interest. File back taxes for free Interest expense, apportioning, Interest expense. File back taxes for free International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. File back taxes for free Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. File back taxes for free S. File back taxes for free , U. File back taxes for free S. File back taxes for free Losses Allocation of, U. File back taxes for free S. 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File back taxes for free , Penalties and interest. File back taxes for free Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. File back taxes for free Failure to file Form 5713, Penalty for failure to file. File back taxes for free Failure to notify, foreign tax change, Failure-to-notify penalty. File back taxes for free Failure to report treaty information, Report required. File back taxes for free Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. File back taxes for free Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. File back taxes for free S. File back taxes for free dollars. File back taxes for free Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. File back taxes for free Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. File back taxes for free Reporting requirements (international boycott), Reporting requirements. File back taxes for free Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. File back taxes for free , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. File back taxes for free Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. File back taxes for free Social security taxes, Pension, unemployment, and disability fund payments. File back taxes for free Source of compensation for labor or personal services Alternative basis, Alternative basis. File back taxes for free Multi-year compensation, Multi-year compensation. File back taxes for free Time basis, Time basis. File back taxes for free Transportation income, Transportation Income State income taxes, State income taxes. File back taxes for free Subsidy, Subsidy received. File back taxes for free T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. File back taxes for free S. File back taxes for free , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. File back taxes for free S. File back taxes for free dollars. File back taxes for free U U. File back taxes for free S. File back taxes for free citizens, U. File back taxes for free S. File back taxes for free Citizens U. File back taxes for free S. File back taxes for free losses Allocation of, U. File back taxes for free S. File back taxes for free Losses U. File back taxes for free S. File back taxes for free possessions, U. File back taxes for free S. File back taxes for free possessions. File back taxes for free Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. File back taxes for free , Carryback and Carryover W Wages, Wages completely excluded. File back taxes for free When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications
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Wage & Income

Wage and Income Transcripts show data from information returns, such as W-2s, 1099s and 1098s, reported to the IRS. Most recent year information may not be complete until July. 

Page Last Reviewed or Updated: 10-Jan-2014

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