Where can I claim Foreign Taxes Paid expense on my Schedule C?

Where can I claim this “expense credit”, if applicable?
I am a Schedule C business (self-employed) in the entertainment industry (711100 IRS business code category). I get only 1099-MISC and no W2’s. I will use general numbers in my example:
I earned $5,000 gross for a performance, of which my manager gets 20% commission. Since the performance took place in a foreign country, the $5,000 gross amount was assessed with local country $600 taxes. But on the 1099-MISC that is sent to me by the manager, I am shown to earn $4,000 for the performance ($5,000 – 20% = $4,000). The manager passes on the whole $600 tax bill onto to me. My agreement with the manager is that they sent me just one 1099-MISC at the end of the year for all concerts performed and paid, and the manager does all of the contracting, bookings and gets paid directly by the presenter that hires me. I was aware that any taxes are my responsibilities so this did not surprise me. My questions:
1) Where can I show a $600 foreign tax “expense” on my Schedule C against rest of my 1099-MISC gains? Is it under Miscellaneous Expenses (line 48 on Schedule C)?
2) If the tax amount is assessed instead by a US state (let’s say CA or CT) rather than a foreign country, do I show this “expense” in the same place on my tax filing as question #1?
3) How do I describe this to the IRS? Do I use the words “Foreign Tax Payments / Local State Payments”?
Thank you everyone for your help.
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On Sunday, April 14, 2019 at 9:45:41 AM UTC-4, snipped-for-privacy@gmail.com wrote:

You take any credit for the foreign taxes on Form 1116. As to taxes assessed by states other than your state of residence, you need to file a non-resident income tax return with each of those states. You may, or may not, receive a refund of part of the taxes. You may owe additional tax. Your home state should offer a credit for taxes paid to other states. All of this is done on supplemental schedules or forms (depending on the state). If that weren't confusing enough, there are some states that have reciprocal arrangements where the non-resident state gives a credit for taxes paid to the resident state on the same income.
I would strongly recommend having a tax professional with multi-state and international expertise prepare your return at least for a year or two so you can learn some of the intricacies of your situation.
Ira Smilovitz, EA
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