$02$:$4$

A taxpayer is a U$.$S$.$ citizen. They received Form $1099-$DIV from their financial institution which provided the following:

$$143$ of Total Ordinary Dividends in Box $1$

$$143$ of Qualified Dividends in Box $1$b

$$22$ of Foreign Tax Paid in Box $7$

SZ for the Foreign Country in Box $8$

Is the following statement correct?

Is this a correct option?

The IRS makes taxpayers only deduct their foreign taxes.

This question may have more than one sub$-$question, which will be delivered one at a time on confirmacion of your answer

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