Nonresident alien individuals and foreign corporations

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Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter N—Tax Based on Income From Sources Within or Without the United States > PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart A—Foreign Tax Credit

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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A nonresident alien individual or a foreign corporation engaged in trade or business within the United States during the taxable year shall be allowed a credit under section 901 for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to any foreign country or possession of the United States with respect to income effectively connected with the conduct of a trade or business within the United States.

(Added Pub. L. 89–809, title I, § 106(a)(1) , Nov. 13, 1966 , 80 Stat. 1568 ; amended Pub. L. 98–369, div. A, title VIII, § 801(d)(3) , July 18, 1984 , 98 Stat. 996 ; Pub. L. 99–514, title XII, § 1241(c) , title XVIII, § 1876(d)(3), Oct. 22, 1986 , 100 Stat. 2580 , 2899; Pub. L. 100–647, title I, § 1012(q)(10) , Nov. 10, 1988 , 102 Stat. 3524 ; Pub. L. 110–172, § 11(g)(11) , Dec. 29, 2007 , 121 Stat. 2490 ; Pub. L. 115–97, title I, § 14301(c)(22) , (23), Dec. 22, 2017 , 131 Stat. 2223 .)

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