Passive foreign income taxes refer to taxes imposed on income derived from passive activities, such as rental income, interest, dividends, and royalties. General foreign taxes, on the other hand, are taxes imposed on active business income. U.S. taxpayers may be eligible for a foreign tax credit for both passive and general foreign taxes paid. However, the rules for calculating and claiming the credit differ between passive and general foreign taxes. Schedule J requires filers to calculate and report the foreign tax credit for both types of taxes separately.