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Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns

Section 19 - Form 1116

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions for Section 19 screen displays, invalid conditions and correction procedures for Form 1116, Foreign Tax Credit. The section is valid for Form 1040 and Form 1040-NR.

If Form 2555 is attached and valid make sure that the amount on line 1a, Form 1116 is different from the income being excluded on Form 2555 line 18 or 26. See IRM 3.22.3.210.2

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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