Other Taxes

Enter only one total on line 6 but list the type and amount of each tax included. Include on this line income taxes you paid to a foreign country and generation-skipping tax (GST) imposed on certain income distributions.

You may want to take a credit for the foreign tax instead of a deduction. See the instructions for Schedule 3 (Form 1040), line 1, for details.

Don't include taxes you paid to a U.S. territory on this line; instead, include U.S. territory taxes on the appropriate state and local tax line.

Don't include federal estate tax on income in respect of a decedent on this line; instead, include it on line 16.