2025›Notice 2023-80, 2023-52 I.R.B. 1583, available at
General Instructions
2025 Inst 1116 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- 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)
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