Which of the following is a requirement for using the foreign tax credit?

The requirement for using the foreign tax credit hinges on having paid foreign taxes that are not refundable. The foreign tax credit is a tax incentive designed to alleviate the double taxation burden faced by taxpayers who earn income in foreign countries. In order to claim this credit, taxpayers must have actually paid or accrued foreign taxes. These taxes can only be claimed if they are deemed non-refundable, meaning that they cannot be recovered through other means, such as refunds from the foreign government.

This requirement is essential because it ensures that only genuine foreign taxes contribute to the credit calculation, thereby preventing taxpayers from claiming credits for taxes they haven't truly borne or for which they have already received a return or rebate. It emphasizes the credit's purpose of mitigating double taxation on income that is taxed both abroad and in the United States.

Having worked in a foreign country and claiming the foreign earned income exclusion may be relevant for some aspects of international taxation, but they do not directly relate to the eligibility for claiming the foreign tax credit. Similarly, maintaining tax payments in a timely manner does not influence the eligibility for this specific credit, as long as the non-refundable foreign taxes have been paid.