The FTC can be claimed by U.S. citizens, resident aliens, and U.S. corporations that have foreign source income subject to U.S. tax and have paid or accrued foreign taxes on that income. Non-resident aliens generally cannot claim the FTC unless they are married to a U.S. citizen or resident and choose to be treated as a resident for tax purposes. Certain other requirements may apply, such as filing Form 1116 and meeting the minimum foreign tax credit amount based on IRC Section 904 limitations.