Taxpayers use this form for elections to claim a provisional credit for contested foreign income taxes as provided in Regulations sections 1.905-1 (c)(3) and 1.905-1(d)(4). Current revision Form 7204 PDF Instructions 7204 (Print version PDF) Recent developments None at this time. Other items you may find useful All revisions for Form 7204 About Form 1116, Foreign Tax Credit (Individual, Estate, or Trust) About Form 1118, Foreign Tax Credit - Corporations Other current products
