Records to collect
- Federal and relevant state returns
- Forms W-2, 1099 and tax-payment evidence
- INR conversion working
- Indian source-level tax computation
NRIs of the United States
US foreign tax credit and Form 44 (formerly Form 67) planning for returning NRIs
Indian foreign-tax credit is not the US tax paid in isolation. The represented income must be taxable in India, the credit must be matched to the source and treaty context, and the allowable amount is constrained by the Indian tax attributable to that income.
Reviewed for Tax Year 2026-27 on 2026-08-25.
Calculate the indicative FTC ceilingStart here
Three things to do before relying on an answer
1. Begin with your facts
Determine NR, RNOR or ROR status
2. Keep the evidence ready
Federal and relevant state returns • Forms W-2, 1099 and tax-payment evidence
3. Treat this as a planning path
Use the workflow and official links to verify the rule, form and date that apply to you.
Planning workflow
- 1Determine NR, RNOR or ROR status
- 2Map US income to the Indian tax year
- 3Calculate the source-level ceiling
- 4Prepare Form 44 (formerly Form 67) support and retain assessment evidence
NRIs of the United States
Local records and terms to keep visible
- IRS federal return and state-return differences
- 401(k), IRA and other eligible retirement-account records
- USD-to-INR conversion and foreign-tax-credit evidence
Official sources for United States
Open the primary sources and verify the provision, form, treaty article and effective date that apply to your facts.
More answers for NRIs of the United States
Questions to answer before you act
Indian foreign-tax credit is not the US tax paid in isolation. The represented income must be taxable in India, the credit must be matched to the source and treaty context, and the allowable amount is constrained by the Indian tax attributable to that income.