Federal housing law
2025 Inst 1116 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 24 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 1116
▸Notice 2023-80, 2023-52 I.R.B. 1583, available at
Overview- More Information
▸General Instructions
Overview- Election To Claim the Foreign Tax Credit Without Filing Form 1116
- Purpose of Form
- Separate Schedules and Forms
- Credit or Deduction
- Foreign Taxes Eligible for a Credit
- Foreign Taxes Not Eligible for a Credit
- Foreign Currency Conversion
- Foreign Tax Redeterminations
- Income From Sources Outside the United States
- Categories of Income
- Special Rules
- Foreign Qualified Dividends and Capital Gains (Losses)
▸Specific Instructions