Form 1116 (Schedule C) — Foreign Tax Redeterminations

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1116sc.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE C (Form 1116) (Rev. December 2025) Department of the Treasury Internal Revenue Service	Foreign Tax Redeterminations For calendar year 20, or other tax year beginning, 20, and ending, 20 . See separate instructions. Go to www.irs.gov/Form1116 for instructions and the latest information.	OMB No. 1545-0074
SCHEDULE C (Form 1116) (Rev. December 2025) Department of the Treasury Internal Revenue Service	Foreign Tax Redeterminations See separate instructions. Go towww.irs.gov/Form1116 for instructions and the latest information. For calendar year 20 , or other tax year beginning , 20 , and ending , 20 .	Attachment Sequence No.19C
Name	Name	Identifying number as shown on page 1 of your tax return

Use a separate Schedule C (Form 1116) for each applicable category of income listed below. See instructions. Check only one box on each schedule.

a Section 951A category income b Foreign branch category income

c Passive category income d General category income

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

g Lump-sum distributions

h If box e is checked, enter the country code for the sanctioned country. See instructions . . . . . . . . . . . . . . . . . . . . . . . i If box f is checked, enter the country code for the treaty country. See instructions . . . . . . . . . . . . . . . . . . . . . . . . .

Part I Increase in Amount of Foreign Taxes Accrued (see instructions)

Enter redetermined amounts by payor for each separate relation back year (starting with the most recent) followed by a subtotal for each relation back year.

	1. U.S. Tax Year of Taxpayer to Which Tax Relates (relation back year) (MM/DD/YYYY)			2a. Name of Payor (see instructions)			2b. EIN or Reference ID Number of Payor (see instructions)			3. Country or U.S. Possession to Which Tax Is Paid (enter code— see instructions)		4. Date Additional Foreign Tax Was Paid (MM/DD/YYYY)		5. Foreign Tax Year to Which Tax Relates (MM/DD/YYYY)
A			(1)
A			(2)
A			(3)
B			(1)
B			(2)
B			(3)
		6. Payor’s Income Subject to Tax in the Foreign Jurisdiction (see instructions)	6. Payor’s Income Subject to Tax in the Foreign Jurisdiction (see instructions)	6. Payor’s Income Subject to Tax in the Foreign Jurisdiction (see instructions)	7. Additional Tax Accrued in Local Currency in Which the Tax Is Payable	8. Additional Tax Accrued in Functional Currency of Payor	9. Conversion Rate of Local Currency to U.S. Dollars	10. Additional Tax Accrued in U.S. Dollars (divide column 7 by column 9)	11. U.S. Dollar Tax of Payor Reported on Original/Amended Return	11. U.S. Dollar Tax of Payor Reported on Original/Amended Return	12. Revised Tax Accrued (add column 10 and column 11)	12. Revised Tax Accrued (add column 10 and column 11)	13. Reference ID Number for Contested Tax, if Applicable (see instructions)	13. Reference ID Number for Contested Tax, if Applicable (see instructions)
A	(1)
A	(2)
A	(3)
Subtotal by Relation Back Year of Taxpayer (add amounts in columns 10, 11, and 12) . . . . . . . . . . . . . . . . . .
B	(1)
B	(2)
B	(3)
Subtotal by Relation Back Year of Taxpayer (add amounts in columns 10, 11, and 12) . . . . . . . . . . . . . . . . . .

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 75187Q Schedule C (Form 1116) (Rev. 12-2025) Created 12/1/25

Schedule C (Form 1116) (Rev. 12-2025) Page 2 Part II Decrease in Amount of Foreign Taxes Paid or Accrued (see instructions)

Enter redetermined amounts by payor for each separate relation back year (starting with the most recent) followed by a subtotal for each relation back year.

	1. U.S. Tax Year of Taxpayer to Which Tax Relates (relation back year) (MM/DD/YYYY)			2a. Name of Payor (see instructions)			2b. EIN or Reference ID Number of Payor (see instructions)				3. Country or U.S. Possession From Which Tax Was Refunded or Deemed Refunded (enter code— see instructions)		4. Date Foreign Tax Was Refunded or Deemed Refunded (MM/DD/YYYY) (see instructions)	5. Foreign Tax Year to Which Tax Relates (MM/DD/YYYY)
A			(1)
A			(2)
A			(3)
B			(1)
B			(2)
B			(3)
		6. Payor’s Income Subject to Tax in the Foreign Jurisdiction (see instructions)	6. Payor’s Income Subject to Tax in the Foreign Jurisdiction (see instructions)	6. Payor’s Income Subject to Tax in the Foreign Jurisdiction (see instructions)	7.Tax Refunded or Deemed Refunded in Local Currency in Which the Tax Is Payable	8. Refunded Amount in Functional Currency of Payor	8. Refunded Amount in Functional Currency of Payor	9. Conversion Rate of Local Currency to U.S. Dollars	10.Refunded Amount in U.S. Dollars (divide column 7 by column 9)	11. U.S. Dollar Tax of Payor Reported on Original/Amended Return	11. U.S. Dollar Tax of Payor Reported on Original/Amended Return	12. Revised Tax Paid or Accrued (subtract column 10 from column 11)	12. Revised Tax Paid or Accrued (subtract column 10 from column 11)	13. Check Box if Section 905(c)(2) Two-Year Rule Applies (see instructions)	13. Check Box if Section 905(c)(2) Two-Year Rule Applies (see instructions)	13. Check Box if Section 905(c)(2) Two-Year Rule Applies (see instructions)
A	(1)
A	(2)
A	(3)
Subtotal by Relation Back Year of Taxpayer (add amounts in columns 10, 11, and 12) . .
B	(1)
B	(2)
B	(3)
Subtotal by Relation Back Year of Taxpayer (add amounts in columns 10, 11, and 12) . .

Enter the information below for the change to the total amount of foreign taxes paid or accrued and the foreign tax credits (FTCs) claimed for each relation back year.

1. Relation Back Year (MM/DD/YYYY)

A B Part IV Change in U.S. Tax Liability

2. Redetermined Foreign Taxes Paid or Accrued

3. Foreign Taxes Paid or Accrued per Original/Amended Return

4. Amount of FTC Claimed per Original/Amended Return

Enter the information below for the change in U.S. tax liability for each relation back year and other affected year. See instructions.

3. Total U.S. Tax Liability per Original/Amended Return

1. Relation Back Year or Affected Tax Year (MM/DD/YYYY)

2. Total Redetermined U.S. Tax Liability

5. Amount of FTC Claimed After Redetermination

4. Difference (subtract column 3 from column 2)

Schedule C (Form 1116) (Rev. 12-2025)

A B

Schedule C (Form 1116) (Rev. 12-2025) Page 3 Part V Annual Reporting for Contested Taxes

Beginning with the 2023 tax year, taxpayers will enter the information below for each contested foreign tax liability for which the taxpayer has previously made an election under Regulations section 1.905-1(d)(4) to claim a provisional foreign tax credit.

1. Relation Back Year (MM/DD/YYYY)	2. Name of Payor (see instructions)									3. Reference ID Number for the Contested Tax





5. Amount of Contested Tax Provisionally Claimed as Credit	5. Amount of Contested Tax Provisionally Claimed as Credit	6. Contest Ongoing	6. Contest Ongoing	6. Contest Ongoing	7. Contest Resolved	7. Contest Resolved	7. Contest Resolved	8. Date Contest Resolved (MM/DD/YYYY)	9. Tax Refunded, if Any (see instructions)	9. Tax Refunded, if Any (see instructions)

Schedule C (Form 1116) (Rev. 12-2025)