# Filing Requirements for Returns Claiming the Foreign Tax Credit
> **IRS** · Final Regulation. · Published 1998-01-27 · 63 FR 3812
## Document
- **Document number:** 98-1816
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 3812
- **CFR reference:** 26 CFR 1
- **Publication date:** 1998-01-27
- **Treasury docket:** TD 8759
## Abstract

This document contains a final regulation relating to the substantiation requirements for taxpayers claiming foreign tax credits. The regulation is necessary to provide guidance to U.S. taxpayers who claim foreign tax credits.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/01/27/98-1816/filing-requirements-for-returns-claiming-the-foreign-tax-credit)
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