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15 Sep

It may also not include dividends, interest, rents, or royalties received from a controlled foreign corporation (CFC) in which you are a U. shareholder who owns 10% or more of the total voting power of all classes of the corporation's stock.Passive income generally includes dividends, interest, royalties, rents, annuities, excess of gains over losses from the sale of property that produces such income or of non-income-producing investment property, and excess of gains over losses from foreign currency or commodities transactions.To make the election, just enter on the foreign tax credit line of your tax return (for example, Form 1040, line 48) the smaller of (a) your total foreign tax, or (b) your regular tax (for example, the total of lines 44 and 46 on Form 1040).Instead of claiming a credit for eligible foreign taxes, you can choose to deduct foreign income taxes.Windows 10 LIPs cannot be used on Windows 8.1; similarly, Windows 8.1 LIPs cannot be used on Windows 10.To learn how to get language packs and language interface packs, see Get language packs and LIPs.The table below shows the top 20 economies where Australia invests (as at the end of 2016). Australia is the 17th-largest international direct investor the world.

LIPs are available for Windows 10, but are not available for Windows Server. Windows Server and Windows 10 language packs are not interchangeable.If you have accrued foreign taxes that you are otherwise required to convert using the average exchange rate, you can elect to use the exchange rate in effect on the date the foreign taxes are paid if the taxes are denominated in a nonfunctional foreign currency. Once made, the election applies to the tax year for which made and all subsequent tax years unless revoked with the consent of the IRS. Compensation (other than fringe benefits) is sourced on a time basis.If any of the accrued taxes are unpaid, you must translate them into U. dollars using the exchange rate on the last day of the U. It must be made by the due date (including extensions) for filing the tax return for the first tax year to which the election applies. You may have a qualified business unit if you own and operate a business or are self-employed in a foreign country. Fringe benefits (such as housing and education) are sourced on a geographical basis.However, you can't do so if any of the following apply.Inflationary currency means the currency of a country in which there is cumulative inflation during the 36 calendar months immediately preceding the last day of the tax year of at least 30%, as determined by reference to the consumer price index of the country listed in the monthly issues of International Financial Statistics, or a successor publication, of the International Monetary Fund. If you are an employee and receive compensation for labor or personal services performed both inside and outside the United States, special rules apply in determining the source of the compensation.