Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 19 - Form 1040-NR — Form 1116
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Additional Forms 1116 Attached
PTI RT
Enter the edited digit from the margin to the far right of the title "Part I" .
(3)
Gross Income from Foreign Source
L1A $
Enter the amount from Part I, line 1a, Total Column.
(4)
Applicable Deductions and Losses
LN6 $
Enter the amount from Part I, line 6, Total Column.
(5)
Taxable Income from Foreign Source
LN7 $
Enter the amount from Part I, line 7, Total Column.
(6)
Total Foreign Tax Paid
LN8 $
Enter the amount from Part II, line 8.
(7)
Total Foreign Tax Available for Credit
L14 $
Enter the amount from Part III, line 14.
(8)
Adjustment to Taxable Income
L16 $
Enter the amount from Part III, line 16.
(9)
Net Taxable Income from Foreign Source
L17 $
Enter the amount from Part III, line 17.
(10)
Maximum Allowable Credit
L21 $
Enter the amount from Part III, line 21.
(11)
Excess Limitation (Section 960(c))
L22 $
Enter the amount from Part III, line 22.
(12)
Total (Lines 21 & 22)
L23 $
Enter the amount from Part III, line 23.
(13)
Tentative Foreign Tax Credit
L24 $
Enter the amount from Part III, line 24.
(14)
International Boycott
L34 $
Enter the amount from Part IV, line 34.
(15)
Foreign Tax Credit
L35 $
Enter the amount from Part IV, line 35.
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