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[[I own shares of Sony stock in an ESPP. Foreign taxes were deducted out of my dividends before
being reinvested. My question is are the dividends before tax or after tax reportable to the IRS? If
before tax, then can I deduct the foreign taxes anywhwere on the tax return?]]

I can only assume that, in your post, an "ESPP" means an employee stock pension plan. I would also assume that, with many other types of pension plans, the earnings are tax deferred. If this is the case, the income would not be currently taxable, and the foreign taxes would also not be currently deductible. In addition, you will not receive any benefit for the foreign taxes paid either now or in the future. Those taxes will simply be a reduction of your overall earnings.

Which is one reason additional thought must be given to investing in a foreign stock in a tax deferred account.

If the "ESPP" account is something other than this, or is some type of taxable account, the answer will change. Just give me some guidance on what you mean by as "ESPP"

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