The U.S. IRS has updated practice units on certain foreign tax credit issues for individuals, including: Sourcing of Salary and Compensation, which explains how to determine the proper sourcing of salary and compensation for U.S. tax purposes, focusing on rules for distinguishing between U.S. and foreign income to compute the Foreign Tax Credit (FTC) limitation accurately; Foreign Earned Income Exclusion Adjustment, which focuses on calculating the Foreign Earned Income Exclusion (FEIE) adjustment, ensuring taxpayers correctly allocate and reduce foreign taxes claimed as a credit for income excluded under FEIE; FTC Limitation and Computation, which covers the calculation and application of...