OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Creditability of Foreign Taxes

OMB 1545-0746 ยท TREAS/IRS.

OMB 1545-0746

Internal Revenue Code (IRC) section 901 allows a taxpayer a tax credit for the amount of any income, war profits, or excess profits taxes it has paid or accrued during the taxable year. Treasury Regulations section 1.901-2A(e) allows a dual capacity taxpayer to apply the safe harbor formula to qualifying levies when determining the credit. Section 1.901-2A(d) requires the taxpayer to provide a statement electing to use the safe harbor formula.

The latest form for Creditability of Foreign Taxes expires 2026-07-31 and is listed under ICR 202301-1545-032.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
2026 1545-0746 Supporting Statement.docxSupporting Statement A
FR 30-Day Notice 1545-0746.docxSupplementary Document
TD_7918_48FR46272_12OCT1983.pdfSupplementary Document
TD 7918, Creditability of Foreign Taxes Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202601-1545-005 Extension without change of a currently approved collection 2026-05-29
202301-1545-032 Extension without change of a currently approved collection 2023-02-28 Approved without change
201911-1545-013 Extension without change of a currently approved collection 2019-12-27 Approved without change
201606-1545-009 Extension without change of a currently approved collection 2016-07-29 Approved without change
201306-1545-011 Extension without change of a currently approved collection 2013-06-26 Approved without change
201005-1545-006 Extension without change of a currently approved collection 2010-05-19 Approved without change
200701-1545-027 Extension without change of a currently approved collection 2007-02-21 Approved without change
200402-1545-024 Extension without change of a currently approved collection 2004-02-23 Approved without change
200102-1545-014 Extension without change of a currently approved collection 2001-02-23 Approved without change
199802-1545-015 Extension without change of a currently approved collection 1998-02-19 Approved without change
199502-1545-017 Extension without change of a currently approved collection 1995-02-27 Approved without change
199201-1545-010 Extension without change of a currently approved collection 1992-01-17 Approved without change
198902-1545-005 Revision of a currently approved collection 1989-02-03 Approved without change
198603-1545-021 Revision of a currently approved collection 1986-03-21 Approved without change
198303-1545-026 New collection (Request for a new OMB Control Number) 1983-03-30 Approved without change