IRC SECTIONS 901 AND 904 ALLOW
INDIVIDUALS TO CLAIM A FOREIGN TAX CREDIT FOR THE AMOUNT OF ANY
INCOME, WAR PROFITS, AND EXCESS PROFITS TAXES PAID OR ACCRUED
DURING THE TAX YEAR TO ANY FOREIGN COUNTRY OR U.S. POSSESSION. THIS
FORM IS USED BY INDIVIDUALS TO REPORT AND COMPUTE THEIR FOREIGN TAX
CREDIT. THE DATA IS USED TO HELP VERIFY THAT THE ITEMS REPORTED ARE
CORRECT AND ALSO FOR GENERAL STATISTICS USE.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.