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U.S.-source versus foreign-source income guide
Apply the general sourcing factor for services, interest, dividends, property, or royalties.
Tax year 2025. This working tool is available to use, but this page is not included in search results until its standalone guide passes the content and review gate.
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Choose the income type, then answer using the factor shown in the question. Source is not determined only by where you live or where the money was paid.