# Understanding what tax i can declare on my 1116



## Julukaman (Apr 11, 2014)

Hello, 

I live in France, this year for the first time it seem I may have surpassed the Foreign Earned Exemption, which means I now need to figure out how to get the credit for foreign tax .

First of all it is not clear to me is what is the figure I use for foreign earned income exclusion, is it my gross ' Cumul Brut' or is it my taxable ' cumul imposable', 

secondly, on the 1116, what taxes can i actually claim for? it seems that on the IRS website in Paris they are stating quite clearly we cannot claim CSG and CRDS ( which is the bulk of tax paid in France, and the only amount i have paid so far for my 2013 income?)

and if it is the case that we can only use Impot Revenue, then do we use the tax that we expect we will have to pay in October for 2013, or do we use the actual tax amount paid in 2013 (which would have been for the French 2012 tax year)

I hope these questions are related, because if we cannot claim tax credit on CSG and CRDS, then at least I hope we can use the Cumul Imposable as a foreign income basis

Thanks for any help

C


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## Bevdeforges (Nov 16, 2007)

Sorry to have to be the bearer of bad news, but here goes:



conor71 said:


> First of all it is not clear to me is what is the figure I use for foreign earned income exclusion, is it my gross ' Cumul Brut' or is it my taxable ' cumul imposable',


It's the Cumul Brut for US tax purposes. The Cumul imposable is the starting point only for French taxes - and should be what is printed on your French tax forms when they arrive in the mail. But it's the Brut figure that goes on line 7 of your 1040.



> secondly, on the 1116, what taxes can i actually claim for? it seems that on the IRS website in Paris they are stating quite clearly we cannot claim CSG and CRDS ( which is the bulk of tax paid in France, and the only amount i have paid so far for my 2013 income?)


US taxes work on the cash basis, so you can only use the Impot sur le revenue, but see below.



> and if it is the case that we can only use Impot Revenue, then do we use the tax that we expect we will have to pay in October for 2013, or do we use the actual tax amount paid in 2013 (which would have been for the French 2012 tax year)


You use what you actually paid out in 2013 - it doesn't matter the tax year, though you're right - it will be the taxes you paid for your 2012 taxes. (Though even the French call that your 2013 taxes... so it kind of makes sense after you've lived here a while.)
Cheers,
Bev


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## Julukaman (Apr 11, 2014)

Hi Bev
Thanks for the clarification. I think I can live with this this year. I guess we are talking about final tax paid irrespective of any credits? <snip>

Thanks again for the quick help.


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