- Cuba
- Iran
- Iraq (taxes on income arising before June 28, 2004)
- Libya (taxes on income arising before December 10, 2004)
- North Korea
- Sudan
- Syria
These countries are those designated by the Secretary of State as countries that repeatedly provide support for acts of international terrorism, countries with which the United States does not have diplomatic relations, or countries whose governments are not recognized by the United States.
More information on the Foreign Tax Credit:
General Rule for Foreign Taxes
Foreign Tax Deduction
Foreign Tax Credit
Claiming the Credit or Deduction Each Year
Foreign Taxes Not Eligible for the Foreign Tax Credit
Prohibited Countries
