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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.�*�6h7��8�<��l?�cc��B�� g2�蓘#詀鎜靝 d褚MbP?_*+�€%,��&�?'�?(�?)�?M\\MTB0120PPSOI06\Jan�4C�€� odX,Letter��DINU"L �措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_RGBColorNoCmdOrientationPORTRAITHPOrientRotate180FalseDuplexNONEHPPrintOnBothSidesManuallyFalsePaperSizeLETTERHPConsumerCustomPaperTrueMediaTypeAUTOCollateOFFHPNUseDiffFirstPageChoiceTRUEHPPageExceptionsFileHPCPE140HPPageExceptionsInterfaceShowPageExceptionsHPPageExceptionsLowEndHPPageExceptionsLowEndVerHPPageExceptionsCoverInsertionHPOutputBinOrientationFACEDOWNPunchingNoneStaplingNoneHPStaplingOpposedFalseEconomodeFalseTextAsBlackFalseAlternateLetterHeadFalseHPSmartHubInet_SID_263_BID_514_HID_265OutputBinAutoHPDocPropResourceDatahpchl140.cabHPLpiSelectionNoneJPEGEnableAutoHPEasyColorOnHPMHDLLNameHPFIE140HP_DIBStitch_TintTestDisabledHPMediaTypeTreeviewPopupTrueHPColorModeCOLOR_MODEColorMode24bppTTAsBitmapsSettingTTModeOutlineHPPDLTypePDL_PCL6HPPJLEncodingUTF8HPJobAccountingHPJOBACCT_JOBACNT_GROUPNAMEHPBornOnDateHPBODHPColorPlaneHPCPHPJobByJobOverrideJBJOHPJobAccWoPinTrueHPXMLFileUsedhpcu1406.xmlHPSmartDuplexSinglePageJobTrueHPDuplicateJobNameOverrideSWFWHPEnableRAWSpoolingTrueRGBColorNoCmdJRConstraintsJRCHDFullJRHDInstalledJRHDOffJRHDNotInstalledJRHDOffHPBestGlossDefaultPSAlignmentFileHPCLS140�IUPH!x滍偎/A痫悎笎8姢叅瘣�m玬� ��&E馊A目郞酂柩�*/pR縔[VYu愧呦dv�3麡d丑阭;譾� 馚绞+%嶎y�;?{D岙バ攠条M乄|灙J�<�3M�vP愯`�濷�?Q龏J唇|e�(旿疪?迮�75嘽禐4&暃qqS,$怓��7#蝣鱡FU�6驋n`7婠鯄糰VI;� 眷停䏝縣骃$""鶫e倨<諵�槇(Df锩L铵莸hQVWem伷仈9� 粦DD咛i鯜t.�:Ыr�眤骏筑顺C �=b�"l�_揷^f�LH暇%进阶讼J宏�;r�W?�;kば腈�崱邅鷸戯8�鵙砤7厛B棿璛<=螸Z贅e';�/&N⒎阥爙nx晖g浊=鼹贷n鸺磬叶�朜埏軞垐垐垐埁蕆��"YX,�?�?�&�U}I7@}�@}$ @#u@:@ ?@?@?@?@?@?@?@ ?@ ?@?@?@ ?@?@?@�@�@�@;@;@;@;@;@?@?@?@?@?@?@?@?@� ]�0^^^^^^^^^^^^^^^^^^^^^� _�0`````````````````````� a� d� gh� w a� do� t� uuuuuuuuv� d�� d��beijpbpq� x y� xy� x y� xy� x �ye�e��2beklrcrsrsrsrsrsrsf�f�� be� � m� � m� � m� � m� � m� � m� � m� � m� � m� � �D�4cf€n€n€n€n€n€n€n€n€n€�DA��J�?J@J@J@J@J@K@J @J"@J$@J&@J(@J*@K,@J.@J0@J1@J2@J3@J4@K5@� W��Xr[�X6Q�X铍�(X B�X.沃X 勤Y��XRz�X�-AXXv穱X缽谸X坁AY@旙@X癕 AXd&AXB牋XfXBSX蔤�Yj斲� T�� U��U�-�U�lUJ牊U恺GUfJ�V�%U芵�U嚅U*4�U陫jU€屜@Up8鬇V皷馌Uḿ AU]AU篽mU2�U攇YAU餎?AV�� L�� M�JMjAM騘�M�/AMf﹤ Mz滱N幍mM�8-AM>辩础惭0&!础惭触�础惭櫫蔼惭驳鬇狈顿粿惭赌汾蔼惭帙础惭闯�+惭齿<1AM�nM52N娆+� L��M`n@M鄃@M�;顯M€I@M蓄鯜Mh@N繡堇MN@M4朄O€E@O�?PP[\\\MP@MD癅MN� L��M€ッ@M�翤M�<$M€M翤M J鵃M€聾N\�AM€樎@M[鼲QdQ啯@R€N@R恾@S4淍Q滰Q芙@Q繵麫M€*聾M�AM€u罖NK鯜� E�� F椰@F虗@F@愔@F缾@F皹@F虗@G@誁F(擛F狈@ZZZZIHF\揁F敺@F鞋@F%紷F钀@G獲� { �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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