Separate Schedules and Forms

Use Schedule B (Form 1116) to reconcile your prior-year foreign tax carryover with your current-year foreign tax carryover. See Schedule B (Form 1116) and its instructions, and the instructions for line 10, later, for more information.

Use Schedule C (Form 1116) to report foreign tax redeterminations that occurred in the current tax year and that relate to prior tax years. See Schedule C (Form 1116) and its instructions, and Foreign Tax Redeterminations, later, for more information.

Use Form 7204 to consent to extend the time to assess tax related to contested foreign income taxes, if you are electing to claim a provisional foreign tax credit for the contested foreign income taxes.