You must include the income on your tax return and then exclude it. If you do not meet the requirements for the exclusion, then the tax you paid to the foreign country could possibly be taken as a foreign tax deduction or tax credit.
Lazima ni pamoja na mapato ya kodi yako na kisha kurudi utesluta yake. Kama huna kukidhi mahitaji ya kuondolewa, basi wewe kodi inayolipwa nchi ya kigeni ingeweza uwezekano kuchukuliwa kama kodi kigeni dra au kodi ya mikopo.