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Warning Text�?� � Warning Text ���%�X��TableStyleMedium9PivotStyleLight16`�A01in05ic������  ;���8�F 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: IRS, Statistics of Income, Individual Foreign-Earned Income and Foreign Tax Credit, April 2014.�*�6 h7��8�<�l?�cc��B����� g2�ɀ #aop  dMbP?_*+�%,����&�?'�?(�?)�?M\\MTB0120PPSOI06\Jan�4C�� odX,Letter����DINU"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_RGBColorNoCmdOrientationPORTRAITHPOrientRotate180FalseDuplexNONEHPPrintOnBothSidesManuallyFalsePaperSizeLETTERHPConsumerCustomPaperTrueMediaTypeAUTOCollateOFFHPNUseDiffFirstPageChoiceTRUEHPPageExceptionsobHPCPE140HPPageExceptionsInterfaceShowPageExceptionsHPPageExceptionsLowEndHPPageExceptionsLowEndVerHPPageExceptionsCoverInsertionHPOutputBinOrientationFACEDOWNPunchingNoneStaplingNoneHPStaplingOpposedFalseEconomodeFalseTextAsBlackFalseAlternateLetterHeadFalseHPSmartHubInet_SID_263_BID_514_HID_265OutputBinAutoHPDocPropResourceDatahpchl140.cabHPLpiSelectionNoneJPEGEnableAutoHPEasyColorOnHPMHDLLNameHPFIE140HP_DIBStitch_TintTestDisabledHPMediaTypeTreeviewPopupTrueHPColorModeCOLOR_MODEColorMode24bppTTAsBitmapsSettingTTModeOutlineHPPDLTypePDL_PCL6HPPJLEncodingUTF8HPJobAccountingHPJOBACCT_JOBACNT_GROUPNAMEHPBornOnDateHPBODHPColorPlaneHPCPHPJobByJobOverrideJBJOHPJobAccWoPinTrueHPXMLobUsedhpcu1406.xmlHPSmartDuplexSinglePageJobTrueHPDuplicateJobNameOverrideSWFWHPEnableRAWSpoolingTrueRGBColorNoCmdJRConstraintsJRCHDFullJRHDInstalledJRHDOffJRHDNotInstalledJRHDOffHPBestGlossDefaultPSAlignmentobHPCLS140�IUPH!x/A8�mm�  ��&EAĿO�*/pRY[VYudv�3dm;v�  B+%y�;?{Dᮥ }MW|J�<�3M�vP`� O �?QJ|e�(JR?�75c4&qqS,$F��7#eFU�6n`a7aVI;� ͣzhS$""HeƦ紡0&!�@ټ@ķڰ�+<1AM�nM52N+� L�� M`n@Mg@M�;@MI@M@Mh@NCMN@M4@OE@O�?PP[\\\MP@MD@MN� L�� M@M�@M�<$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� CC�BBBBBB� CC�BBBBBB�BBBBBB�BBBBBB�BBBBBB�BBBBBB�D� lBB��608�������BBBBBBBBBBBB$$ ?@!,@",@� BBBBBB!B! 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