OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Creditability of Foreign Taxes

OMB 1545-0746 · 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 2026-05-31 and can be found here.

Latest Forms, Documents, and Supporting Material
Document
Name
Supplementary Document
Supporting Statement A
All Historical Document Collections
Approved without change
 Extension without change of a currently approved collection 2023-02-28
Approved without change
 Extension without change of a currently approved collection 2019-12-27
Approved without change
 Extension without change of a currently approved collection 2016-07-29
Approved without change
 Extension without change of a currently approved collection 2013-06-26
Approved without change
 Extension without change of a currently approved collection 2010-05-19
Approved without change
 Extension without change of a currently approved collection 2007-02-21
Approved without change
 Extension without change of a currently approved collection 2004-02-23
Approved without change
 Extension without change of a currently approved collection 2001-02-23
Approved without change
 Extension without change of a currently approved collection 1998-02-19
Approved without change
 Extension without change of a currently approved collection 1995-02-27
Approved without change
 Extension without change of a currently approved collection 1992-01-17
Approved without change
 Revision of a currently approved collection 1989-02-03
Approved without change
 Revision of a currently approved collection 1986-03-21
Approved without change
 New collection (Request for a new OMB Control Number) 1983-03-30