If you elected the Foreign Tax Credit on your federal return, your federal itemized deductions, allowed as Delaware itemized deductions, will be increased by the amount of foreign taxes actually paid. Foreign taxes accrued, but not paid, are not allowed as an addition on Line 41. On Line 41, enter the amount of foreign taxes paid included on Line 8 of Federal Form 1116, enter on line 41 the amount of foreign tax paid.

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