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Federal housing law

Form 1116 — Foreign Tax Credit

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1116.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

OMB No. 1545-0074

Foreign Tax Credit

Form 1116 (Individual, Estate, or Trust)

Attach to Form 1040, 1040-SR, 1040-NR, 1041, or 990-T. 2025

OMB No. 1545-0074

(Individual, Estate, or Trust)

Attachment Sequence No. 19

Department of the Treasury Internal Revenue Service

Attach to Form 1040, 1040-SR, 1040-NR, 1041, or 990-T. Go to www.irs.gov/Form1116 for instructions and the latest information.

Name Identifying number as shown on page 1 of your tax return

Use a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each Form 1116. Report all amounts in U.S. dollars except where specified in Part II below. a Section 951A category income c Passive category income e Section 901(j) income g Lump-sum distributions b Foreign branch category income d General category income f Certain income re-sourced by treaty

h Resident of (name of country) Note: If you paid taxes to only one foreign country or U.S. territory, use column A in Part I and line A in Part II. If you paid taxes to more than one foreign country or U.S. territory, use a separate column and line for each country or territory.

Part I Taxable Income or Loss From Sources Outside the United States (for category checked above)

c Passive category income d General category income

e Section 901(j) income f Certain income re-sourced by treaty

g Lump-sum distributions

i Enter the name of the foreign country or U.S.
territory . . . . . . . . . . . . .
1a Gross income from sources within country shown
above and of the type checked above (see instructions):
b Check if line 1a is compensation for personal
services as an employee, your total compensation
from all sources is $250,000 or more, and you
used an alternative basis to determine its source.
See instructions . . . . . . . . . .		 Foreign Country or U.S. Territory Total
(Add cols. A, B, and C.)
i
Enter the name of the foreign country or U.S.
territory
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
Gross income from sources within country shown
above and of the type checked above (see instructions):
b



Check if line 1a is compensation for personal
services as an employee, your total compensation
from all sources is $250,000 or more, and you
used an alternative basis to determine its source.
See instructions .
.
.
.
.
.
.
.
.
.		 **A ** **B ** **C ** **C ** **C **
i
Enter the name of the foreign country or U.S.
territory
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
Gross income from sources within country shown
above and of the type checked above (see instructions):
b



Check if line 1a is compensation for personal
services as an employee, your total compensation
from all sources is $250,000 or more, and you
used an alternative basis to determine its source.
See instructions .
.
.
.
.
.
.
.
.
.		 1a
i
Enter the name of the foreign country or U.S.
territory
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
Gross income from sources within country shown
above and of the type checked above (see instructions):
b



Check if line 1a is compensation for personal
services as an employee, your total compensation
from all sources is $250,000 or more, and you
used an alternative basis to determine its source.
See instructions .
.
.
.
.
.
.
.
.
.
i
Enter the name of the foreign country or U.S.
territory
.
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.
.
.
.
.
.
.
.
.
.
.
1a
Gross income from sources within country shown
above and of the type checked above (see instructions):
b



Check if line 1a is compensation for personal
services as an employee, your total compensation
from all sources is $250,000 or more, and you
used an alternative basis to determine its source.
See instructions .
.
.
.
.
.
.
.
.
.		 6
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
Deductions and losses(Caution: See instructions.):
2
Expensesdefinitely related to the income on line
1a (attach statement)
.
.
.
.
.
.
.
.
.
3
Pro rata share of other deductionsnot definitely
related:
**a **
Certain itemized deductions or standard deduction
(see instructions) .
.
.
.
.
.
.
.
.
.
.
**b **
Other deductions (attach statement) .
.
.
.
.
**c **
Add lines 3a and 3b .
.
.
.
.
.
.
.
.
.
**d **
Gross foreign source income (see instructions)
.
**e **
Gross income from all sources (see instructions) .
**f **
Divide line 3d by line 3e (see instructions) .
.
.
**g **
Multiply line 3c by line 3f
.
.
.
.
.
.
.
.
**4 **
Pro rata share of interest expense (see instructions):
**a **
Home mortgage interest (use the Worksheet for
Home Mortgage Interest in the instructions)
.
.
**b **
Other interest expense .
.
.
.
.
.
.
.
.
**5 **
Losses from foreign sources .
.
.
.
.
.
.
**6 **
Add lines 2, 3g, 4a, 4b, and 5 .
.
.
.
.
.
.
**7 **
Subtract line 6 from line 1a. Enter the result here and on line 15, page 2
.
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.
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.

**7 **
Subtract line 6 from line 1a. Enter the result here and on line 15, page 2
.
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.
.
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.
.
.
.
.
.

**7 **
Subtract line 6 from line 1a. Enter the result here and on line 15, page 2
.
.
.
.
.
.
.
.
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.
.

**7 **
Subtract line 6 from line 1a. Enter the result here and on line 15, page 2
.
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.

**7 **
Country Credit is claimed
for taxes
(you must check one)
(j) Paid
(k) Accrued		 Foreign taxes paid or accrued
Country
 Credit is claimed
for taxes
(you must check one)
(j)
Paid
(k)
Accrued		 In foreign currency In foreign currency In foreign currency In foreign currency In U.S. dollars In U.S. dollars In U.S. dollars In U.S. dollars In U.S. dollars In U.S. dollars
Country
 Credit is claimed
for taxes
(you must check one)
(j)
Paid
(k)
Accrued		 Taxes withheld at source on: Taxes withheld at source on: Taxes withheld at source on: **(p)**Other
foreign taxes
paid or
accrued
Taxes withheld at source on:
Taxes withheld at source on:
Taxes withheld at source on:		 **(t)**Other
foreign taxes
paid or
accrued
 **(t)**Other
foreign taxes
paid or
accrued
**(u)**Total foreign
taxes paid or
accrued (add
cols. (q) through (t))
Country
 **(l)**Date paid
or accrued

 **(m)**Dividends
 **(n)**Rents
and royalties
 **(o)**Interest
 **(o)**Interest
**(q)**Dividends
 **(r)**Rents
and royalties
 **(s)**Interest
 **(s)**Interest
 **(s)**Interest
 **(s)**Interest
**A **
**B **
**C **
8
Add lines A through C, column (u). Enter the total here and on line 9, page 2 .
.
.
.
.
.
.
.
.		 8
Add lines A through C, column (u). Enter the total here and on line 9, page 2 .
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.		 8
Add lines A through C, column (u). Enter the total here and on line 9, page 2 .
.
.
.
.
.
.
.
.		 8
Add lines A through C, column (u). Enter the total here and on line 9, page 2 .
.
.
.
.
.
.
.
.		 8
Add lines A through C, column (u). Enter the total here and on line 9, page 2 .
.
.
.
.
.
.
.
.		 8
Add lines A through C, column (u). Enter the total here and on line 9, page 2 .
.
.
.
.
.
.
.
.		 8
Add lines A through C, column (u). Enter the total here and on line 9, page 2 .
.
.
.
.
.
.
.
.		 8
Add lines A through C, column (u). Enter the total here and on line 9, page 2 .
.
.
.
.
.
.
.
.		 8
Add lines A through C, column (u). Enter the total here and on line 9, page 2 .
.
.
.
.
.
.
.
.		 8
Add lines A through C, column (u). Enter the total here and on line 9, page 2 .
.
.
.
.
.
.
.
.		 **8 **

For Paperwork Reduction Act Notice, see instructions. Cat. No. 11440U Form 1116 (2025) Created 9/16/25

Form 1116 (2025) Page 2 Part III Figuring the Credit

9 Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I . . . . . . 9
10 Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) . . . . . . . . . . . . . . . . . . 10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11
12 Reduction in foreign taxes (see instructions) . . . . . . . . . . 12 ( )
13 Taxes reclassified under high tax kickout (see instructions) . . . . . 13
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . .
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.) . . . . . . . . . . . . . . . . . . . . . 17
18 Individuals: Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14, and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts: Enter your taxable income without
the deduction for your exemption . . . . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . .
20 Individuals: Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z. Estates and trusts: See instructions . . . . . . . . . . . . . . . . . . .
Caution: If you are completing line 20 for separate category g (lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . .
22 Increase in limitation (section 960(c)) (see instructions) . . . . . . . . . . . . . . . .
23 Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Enter the smaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions		 9 14
**9 **
Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I .
.
.
.
.
.
**9 **
10


Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) .
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10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11
Add lines 9 and 10 .
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11
12
Reduction in foreign taxes (see instructions)
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12( )
13
Taxes reclassified under high tax kickout (see instructions)
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13
14
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit .
.
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.
15

Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions
.
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15
16
Adjustments to line 15 (see instructions)
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16
17

Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.)
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17
18


**Individuals:Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14,and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts:**Enter your taxable income without
the deduction for your exemption
.
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18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19
Divide line 17 by line 18. If line 17 is more than line 18, enter “1” .
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20
**Individuals:**Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z.**Estates and trusts:**See instructions .
.
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.
**Caution:If you are completing line 20 for separate categoryg **(lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21
Multiply line 20 by line 19 (maximum amount of credit) .
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22
Increase in limitation (section 960(c)) (see instructions) .
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23
Add lines 21 and 22 .
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24
Enter thesmaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions

 10
9 Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I . . . . . . 9
10 Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) . . . . . . . . . . . . . . . . . . 10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11
12 Reduction in foreign taxes (see instructions) . . . . . . . . . . 12 ( )
13 Taxes reclassified under high tax kickout (see instructions) . . . . . 13
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . .
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.) . . . . . . . . . . . . . . . . . . . . . 17
18 Individuals: Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14, and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts: Enter your taxable income without
the deduction for your exemption . . . . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . .
20 Individuals: Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z. Estates and trusts: See instructions . . . . . . . . . . . . . . . . . . .
Caution: If you are completing line 20 for separate category g (lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . .
22 Increase in limitation (section 960(c)) (see instructions) . . . . . . . . . . . . . . . .
23 Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Enter the smaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions		 9 14
**9 **
Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I .
.
.
.
.
.
**9 **
10


Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) .
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10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11
Add lines 9 and 10 .
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11
12
Reduction in foreign taxes (see instructions)
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12( )
13
Taxes reclassified under high tax kickout (see instructions)
.
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.
13
14
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit .
.
.
.
.
15

Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions
.
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15
16
Adjustments to line 15 (see instructions)
.
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.
16
17

Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.)
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17
18


**Individuals:Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14,and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts:**Enter your taxable income without
the deduction for your exemption
.
.
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.
18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19
Divide line 17 by line 18. If line 17 is more than line 18, enter “1” .
.
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20
**Individuals:**Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z.**Estates and trusts:**See instructions .
.
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.
**Caution:If you are completing line 20 for separate categoryg **(lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21
Multiply line 20 by line 19 (maximum amount of credit) .
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22
Increase in limitation (section 960(c)) (see instructions) .
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23
Add lines 21 and 22 .
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24
Enter thesmaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions
11
9 Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I . . . . . . 9
10 Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) . . . . . . . . . . . . . . . . . . 10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11
12 Reduction in foreign taxes (see instructions) . . . . . . . . . . 12 ( )
13 Taxes reclassified under high tax kickout (see instructions) . . . . . 13
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . .
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.) . . . . . . . . . . . . . . . . . . . . . 17
18 Individuals: Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14, and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts: Enter your taxable income without
the deduction for your exemption . . . . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . .
20 Individuals: Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z. Estates and trusts: See instructions . . . . . . . . . . . . . . . . . . .
Caution: If you are completing line 20 for separate category g (lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . .
22 Increase in limitation (section 960(c)) (see instructions) . . . . . . . . . . . . . . . .
23 Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Enter the smaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions		 9 14
**9 **
Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I .
.
.
.
.
.
**9 **
10


Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) .
.
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10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11
Add lines 9 and 10 .
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.
11
12
Reduction in foreign taxes (see instructions)
.
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.
.
.
.
.
.
.
12( )
13
Taxes reclassified under high tax kickout (see instructions)
.
.
.
.
.
13
14
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit .
.
.
.
.
15

Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions
.
.
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.
.
.
.
.
.
15
16
Adjustments to line 15 (see instructions)
.
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.
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.
.
16
17

Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.)
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.
17
18


**Individuals:Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14,and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts:**Enter your taxable income without
the deduction for your exemption
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19
Divide line 17 by line 18. If line 17 is more than line 18, enter “1” .
.
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.
.
.
20
**Individuals:**Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z.**Estates and trusts:**See instructions .
.
.
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.
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.
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.
.
.
**Caution:If you are completing line 20 for separate categoryg **(lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21
Multiply line 20 by line 19 (maximum amount of credit) .
.
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22
Increase in limitation (section 960(c)) (see instructions) .
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23
Add lines 21 and 22 .
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24
Enter thesmaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions

 12 ( ) ( ) ( )
9 Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I . . . . . . 9
10 Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) . . . . . . . . . . . . . . . . . . 10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11
12 Reduction in foreign taxes (see instructions) . . . . . . . . . . 12 ( )
13 Taxes reclassified under high tax kickout (see instructions) . . . . . 13
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . .
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.) . . . . . . . . . . . . . . . . . . . . . 17
18 Individuals: Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14, and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts: Enter your taxable income without
the deduction for your exemption . . . . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . .
20 Individuals: Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z. Estates and trusts: See instructions . . . . . . . . . . . . . . . . . . .
Caution: If you are completing line 20 for separate category g (lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . .
22 Increase in limitation (section 960(c)) (see instructions) . . . . . . . . . . . . . . . .
23 Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Enter the smaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions		 9 14
**9 **
Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I .
.
.
.
.
.
**9 **
10


Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) .
.
.
.
.
.
.
.
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.
.
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.
10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11
Add lines 9 and 10 .
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.
.
.
.
.
.
.
11
12
Reduction in foreign taxes (see instructions)
.
.
.
.
.
.
.
.
.
.
12( )
13
Taxes reclassified under high tax kickout (see instructions)
.
.
.
.
.
13
14
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit .
.
.
.
.
15

Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions
.
.
.
.
.
.
.
.
.
15
16
Adjustments to line 15 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
16
17

Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.)
.
.
.
.
.
.
.
.
.
.
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.
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.
.
.
17
18


**Individuals:Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14,and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts:**Enter your taxable income without
the deduction for your exemption
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19
Divide line 17 by line 18. If line 17 is more than line 18, enter “1” .
.
.
.
.
.
.
.
.
.
.
.
.
20
**Individuals:**Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z.**Estates and trusts:**See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**Caution:If you are completing line 20 for separate categoryg **(lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21
Multiply line 20 by line 19 (maximum amount of credit) .
.
.
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.
.
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.
.
.
22
Increase in limitation (section 960(c)) (see instructions) .
.
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23
Add lines 21 and 22 .
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24
Enter thesmaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions

 13
9 Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I . . . . . . 9
10 Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) . . . . . . . . . . . . . . . . . . 10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11
12 Reduction in foreign taxes (see instructions) . . . . . . . . . . 12 ( )
13 Taxes reclassified under high tax kickout (see instructions) . . . . . 13
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . .
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.) . . . . . . . . . . . . . . . . . . . . . 17
18 Individuals: Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14, and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts: Enter your taxable income without
the deduction for your exemption . . . . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . .
20 Individuals: Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z. Estates and trusts: See instructions . . . . . . . . . . . . . . . . . . .
Caution: If you are completing line 20 for separate category g (lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . .
22 Increase in limitation (section 960(c)) (see instructions) . . . . . . . . . . . . . . . .
23 Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Enter the smaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions		 9 14
**9 **
Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I .
.
.
.
.
.
**9 **
10


Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) .
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10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11
Add lines 9 and 10 .
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11
12
Reduction in foreign taxes (see instructions)
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12( )
13
Taxes reclassified under high tax kickout (see instructions)
.
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13
14
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit .
.
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15

Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions
.
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15
16
Adjustments to line 15 (see instructions)
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16
17

Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.)
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17
18


**Individuals:Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14,and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts:**Enter your taxable income without
the deduction for your exemption
.
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18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19
Divide line 17 by line 18. If line 17 is more than line 18, enter “1” .
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20
**Individuals:**Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z.**Estates and trusts:**See instructions .
.
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.
**Caution:If you are completing line 20 for separate categoryg **(lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21
Multiply line 20 by line 19 (maximum amount of credit) .
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22
Increase in limitation (section 960(c)) (see instructions) .
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23
Add lines 21 and 22 .
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24
Enter thesmaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions

 13 19
9 Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I . . . . . . 9
10 Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) . . . . . . . . . . . . . . . . . . 10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11
12 Reduction in foreign taxes (see instructions) . . . . . . . . . . 12 ( )
13 Taxes reclassified under high tax kickout (see instructions) . . . . . 13
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . .
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.) . . . . . . . . . . . . . . . . . . . . . 17
18 Individuals: Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14, and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts: Enter your taxable income without
the deduction for your exemption . . . . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . .
20 Individuals: Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z. Estates and trusts: See instructions . . . . . . . . . . . . . . . . . . .
Caution: If you are completing line 20 for separate category g (lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . .
22 Increase in limitation (section 960(c)) (see instructions) . . . . . . . . . . . . . . . .
23 Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Enter the smaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions		 9 14
**9 **
Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I .
.
.
.
.
.
**9 **
10


Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) .
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10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11
Add lines 9 and 10 .
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11
12
Reduction in foreign taxes (see instructions)
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.
12( )
13
Taxes reclassified under high tax kickout (see instructions)
.
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.
13
14
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit .
.
.
.
.
15

Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions
.
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.
15
16
Adjustments to line 15 (see instructions)
.
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.
16
17

Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.)
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17
18


**Individuals:Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14,and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts:**Enter your taxable income without
the deduction for your exemption
.
.
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.
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.
18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19
Divide line 17 by line 18. If line 17 is more than line 18, enter “1” .
.
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.
20
**Individuals:**Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z.**Estates and trusts:**See instructions .
.
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.
.
**Caution:If you are completing line 20 for separate categoryg **(lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21
Multiply line 20 by line 19 (maximum amount of credit) .
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22
Increase in limitation (section 960(c)) (see instructions) .
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23
Add lines 21 and 22 .
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24
Enter thesmaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions

 13 20
9 Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I . . . . . . 9
10 Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) . . . . . . . . . . . . . . . . . . 10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11
12 Reduction in foreign taxes (see instructions) . . . . . . . . . . 12 ( )
13 Taxes reclassified under high tax kickout (see instructions) . . . . . 13
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . .
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.) . . . . . . . . . . . . . . . . . . . . . 17
18 Individuals: Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14, and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts: Enter your taxable income without
the deduction for your exemption . . . . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . .
20 Individuals: Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z. Estates and trusts: See instructions . . . . . . . . . . . . . . . . . . .
Caution: If you are completing line 20 for separate category g (lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . .
22 Increase in limitation (section 960(c)) (see instructions) . . . . . . . . . . . . . . . .
23 Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Enter the smaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions		 9 14
**9 **
Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I .
.
.
.
.
.
**9 **
10


Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) .
.
.
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10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11
Add lines 9 and 10 .
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.
11
12
Reduction in foreign taxes (see instructions)
.
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.
.
.
.
.
.
.
12( )
13
Taxes reclassified under high tax kickout (see instructions)
.
.
.
.
.
13
14
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit .
.
.
.
.
15

Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions
.
.
.
.
.
.
.
.
.
15
16
Adjustments to line 15 (see instructions)
.
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.
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.
.
16
17

Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.)
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.
17
18


**Individuals:Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14,and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts:**Enter your taxable income without
the deduction for your exemption
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19
Divide line 17 by line 18. If line 17 is more than line 18, enter “1” .
.
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.
.
.
.
20
**Individuals:**Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z.**Estates and trusts:**See instructions .
.
.
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.
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.
.
.
.
.
**Caution:If you are completing line 20 for separate categoryg **(lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21
Multiply line 20 by line 19 (maximum amount of credit) .
.
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22
Increase in limitation (section 960(c)) (see instructions) .
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23
Add lines 21 and 22 .
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24
Enter thesmaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions

 13 21
9 Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I . . . . . . 9
10 Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) . . . . . . . . . . . . . . . . . . 10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11
12 Reduction in foreign taxes (see instructions) . . . . . . . . . . 12 ( )
13 Taxes reclassified under high tax kickout (see instructions) . . . . . 13
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . .
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.) . . . . . . . . . . . . . . . . . . . . . 17
18 Individuals: Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14, and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts: Enter your taxable income without
the deduction for your exemption . . . . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . .
20 Individuals: Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z. Estates and trusts: See instructions . . . . . . . . . . . . . . . . . . .
Caution: If you are completing line 20 for separate category g (lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . .
22 Increase in limitation (section 960(c)) (see instructions) . . . . . . . . . . . . . . . .
23 Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Enter the smaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions		 9 14
**9 **
Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I .
.
.
.
.
.
**9 **
10


Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11
Add lines 9 and 10 .
.
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.
.
.
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.
.
.
.
.
.
.
.
11
12
Reduction in foreign taxes (see instructions)
.
.
.
.
.
.
.
.
.
.
12( )
13
Taxes reclassified under high tax kickout (see instructions)
.
.
.
.
.
13
14
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit .
.
.
.
.
15

Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions
.
.
.
.
.
.
.
.
.
15
16
Adjustments to line 15 (see instructions)
.
.
.
.
.
.
.
.
.
.
.
16
17

Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.)
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
17
18


**Individuals:Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14,and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts:**Enter your taxable income without
the deduction for your exemption
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19
Divide line 17 by line 18. If line 17 is more than line 18, enter “1” .
.
.
.
.
.
.
.
.
.
.
.
.
20
**Individuals:**Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z.**Estates and trusts:**See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**Caution:If you are completing line 20 for separate categoryg **(lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21
Multiply line 20 by line 19 (maximum amount of credit) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
Increase in limitation (section 960(c)) (see instructions) .
.
.
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.
.
.
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23
Add lines 21 and 22 .
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24
Enter thesmaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions

 13 22
9 Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I . . . . . . 9
10 Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) . . . . . . . . . . . . . . . . . . 10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11
12 Reduction in foreign taxes (see instructions) . . . . . . . . . . 12 ( )
13 Taxes reclassified under high tax kickout (see instructions) . . . . . 13
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . .
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.) . . . . . . . . . . . . . . . . . . . . . 17
18 Individuals: Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14, and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts: Enter your taxable income without
the deduction for your exemption . . . . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . .
20 Individuals: Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z. Estates and trusts: See instructions . . . . . . . . . . . . . . . . . . .
Caution: If you are completing line 20 for separate category g (lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . .
22 Increase in limitation (section 960(c)) (see instructions) . . . . . . . . . . . . . . . .
23 Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Enter the smaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions		 9 14
**9 **
Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I .
.
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.
**9 **
10


Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) .
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10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11
Add lines 9 and 10 .
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11
12
Reduction in foreign taxes (see instructions)
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12( )
13
Taxes reclassified under high tax kickout (see instructions)
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13
14
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit .
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15

Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions
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15
16
Adjustments to line 15 (see instructions)
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16
17

Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.)
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17
18


**Individuals:Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14,and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts:**Enter your taxable income without
the deduction for your exemption
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18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19
Divide line 17 by line 18. If line 17 is more than line 18, enter “1” .
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20
**Individuals:**Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z.**Estates and trusts:**See instructions .
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.
**Caution:If you are completing line 20 for separate categoryg **(lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21
Multiply line 20 by line 19 (maximum amount of credit) .
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22
Increase in limitation (section 960(c)) (see instructions) .
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23
Add lines 21 and 22 .
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24
Enter thesmaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions

 13 23
9 Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I . . . . . . 9
10 Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) . . . . . . . . . . . . . . . . . . 10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11
12 Reduction in foreign taxes (see instructions) . . . . . . . . . . 12 ( )
13 Taxes reclassified under high tax kickout (see instructions) . . . . . 13
14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . . .
15 Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions . . . . . . . . . 15
16 Adjustments to line 15 (see instructions) . . . . . . . . . . . 16
17 Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.) . . . . . . . . . . . . . . . . . . . . . 17
18 Individuals: Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14, and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts: Enter your taxable income without
the deduction for your exemption . . . . . . . . . . . . . 18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . . .
20 Individuals: Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z. Estates and trusts: See instructions . . . . . . . . . . . . . . . . . . .
Caution: If you are completing line 20 for separate category g (lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . . .
22 Increase in limitation (section 960(c)) (see instructions) . . . . . . . . . . . . . . . .
23 Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Enter the smaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions		 9 14
**9 **
Enter the amount from line 8. These are your total foreign taxes paid or
accrued for the category of income checked above Part I .
.
.
.
.
.
**9 **
10


Enter the sum of any carryover of foreign taxes (from Schedule B, line 3,
column (xiv)) plus any carrybacks to the current tax year. If you enter an
amount on line 10 and you don’t need to attach Schedule B, check here
(see instructions) .
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10
(If your income was section 951A category income (box a above Part I),
leave line 10 blank.)
11
Add lines 9 and 10 .
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11
12
Reduction in foreign taxes (see instructions)
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12( )
13
Taxes reclassified under high tax kickout (see instructions)
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13
14
Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit .
.
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15

Enter the amount from line 7. This is your taxable income or (loss) from
sources outside the United States (before adjustments) for the category of
income checked above Part I. See instructions
.
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15
16
Adjustments to line 15 (see instructions)
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16
17

Combine the amounts on lines 15 and 16. This is your net foreign source
taxable income. (If the result is zero or less, skip line 18 and enter -0- on
line 19.)
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17
18


**Individuals:Enter the sum of (i) Form 1040, 1040-SR, or 1040-NR, line 11b,
minus Form 1040, 1040-SR, or 1040-NR, line 14,and (ii) Schedule 1-A
(Form 1040), line 37. Estates and trusts:**Enter your taxable income without
the deduction for your exemption
.
.
.
.
.
.
.
.
.
.
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.
18
Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see
instructions.
19
Divide line 17 by line 18. If line 17 is more than line 18, enter “1” .
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20
**Individuals:**Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040),
line 1z.**Estates and trusts:**See instructions .
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.
**Caution:If you are completing line 20 for separate categoryg **(lump-sum distributions), or, if you file
Form 8978, Partner’s Additional Reporting Year Tax, see instructions.
21
Multiply line 20 by line 19 (maximum amount of credit) .
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22
Increase in limitation (section 960(c)) (see instructions) .
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23
Add lines 21 and 22 .
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24
Enter thesmaller of line 14 or line 23. Enter here and on the appropriate line of Part IV. See instructions

 13 24

category of income. Don’t include taxes paid to sanctioned countries.) See instructions.

Form 1116 (2025)

Exceptions & meaning →

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