1 1 1 6 Computation of Foreign Tax Credit OMB No. 1545-0121
Form Individual, Fiduciary, or Nonresident Alien Individual 1 9 8 5
Department of the Treasury > Attach to Form 1040, 1040NR, 1041, or 990-T.
Internal Revenue Service D> See separate Instructions.
Name Identifying number as shown on page 1 of your tax return
Use a separate Form 1116 for each type of income. Check only one box. This form is being completed for credit for taxes on:
o Nonbusiness (section 904(d)) interest income O. Distributions from a Foreign Sales Corporation (FSC) or former FSC
2 Dividends from an IC-DISC or former DISC 0 Allother income from sources outside the United States (including

income from sources within U.S. possessions)

Resident of (name of country)

Note: /f you paid taxes to

one foreign country, use column A in Parts | and Il. If you paid taxes to more than one foreign country, use a

separate column for each country.

J Part | Taxable Income From Sources Outside the United States

Write the Name of the Foreign Country 0 or U.S.

Possession .

1 gion tom oer win conty sown NU

a Dividends.

b Gross rents and royalties .
¢ Foreign source capital gain net income
d

Wages, salaries,
compensation

e Business or profession (Schedules c or rr (Form
1040), K-1 (Form 1065), and K-1 (Form

11208) .

f Gross income from trusts and estates.
g Other (including interest—attach schedule)
h Addlineslathroughlg . . . . . .. - 1h

Foreign Country or U.S. Possession Total
A B c (Add Cols. A, B, and C)

>

and other employee

2 Applicable deductions and losses (see instructions): /]}
a_ Expenses directly allocable to the income on Yj

line le.

b Depreciation, depletion, 1 repairs, 5, and ‘other ex-
penses directly allocable to the income on line 1b
c Other expenses directly allocable to specific
income items (attach schedule) . : .
d Pro rata share of all other deductions not 1]

directly allocable:

(i) Itemized deductions (attach schedule) .
(ii) Other deductions (attach schedule) .

(iii) Add lines 2d(i)

(iv) Totalforeignsource income (seeinstructions) .

(v) Gross income
structions) .

(vi) Divide line 2d(iv) by li line dv),
(vii) Multiply line 2d(iii) by line 2d(vi)

e Losses from foreignsources. . . tone
f Add lines 2a through 2c, 2d(vii), and 2e | a 2f

and 2d(ii)

from all sources (see in-

3 Subtract line 2f from line 1h. Enter the result here andinPartlll,line6 . . . . . . . . . . . .P|3

Foreign Taxes

Paid or Accrued (Attach receipt or copy of return)

T. Credit is 2. Foreign Taxes Paid or Accrued

|, claimed for taxes

| (you must check one): In Foreign Currency In U.S. Dollars

i= a
5| 0 Paid; or Taxes Withheld at Source on: (c) Other Taxes Withheld at Source on: (f) Other (g) Total Foreign
8 [7] Accrued 1 Foreign, 1 Foreign A axes Fado

by Rent ‘axes Paid or eR faxes Paid or ccruer ols.
Date Paid (Dividends | 4 PRRerte., ‘Accrued (a) Dividends | 4 ($hRETIS Accrued @),(e), and ()

A

B

c
3__Add lines A through C, column (g). Enter the totalhereandonPartlll, ined... ss

For Paperwork Reduction Act Notice, see page 1 of separate Instructions. Form 1116 (1985)


Form 1116 (1985)

Page 2

Computation of Foreign Tax Credit

1 Enter amount from Part Il, line 3. (This is the total foreign taxes paid
oraccrued.) . 2 1 6 ee ee eee ee ee 1
2 Carryback or carryover (attach detailed computation) . 2
3 Addlinesland2..................{38
4 Reduction in foreign taxes (see instructions). . . . . . 4
5 Subtract line 4 from line 3. (This is the total amount of foreign taxes available for credit.). . . 5
6 Enter amount from Part I, line 3. (This is your taxable income (or loss)
from sources outside the United States.) If this is a loss, you have no
foreign tax credit for the type of income you checked on page 1. Skip
lines 7 through 15 6
7 Recapture of prior year overall foreign losses (attach computation) . 7
8 Subtract line 7 from line 6. This is your net foreign source taxable income 8
9 Individuals: Enter amount from Form 1040, line 35, or from Form
1040NR, line 37. Estates and trusts: Make no entry; skiptoline 11 . 9
10 Enter $3,540 (joint return or widow(er)), $2,390 (single or head of
household), or $1,770 (married filing separate return). . . . . Lo
11 Individuals: Subtract line 10 from line 9. Estates and trusts: Enter on this line your taxable income
without the deduction for yourexemption. . . . . . . « 11
12 Divide line 8 by line 11. (If line 8 is more than line 11, enter the figure “‘1."). 12
13 Individuals: Enter amount from Form 1040, line 46, or Form 1040NR, line 47. Estates and trusts:
Enter amount from Form 1041, line 25¢c, or Form 990-T, line 8 . 13
14 Multiply line 13 by line 12.(Maximum amountofcredit) .. 6... 2. ee ee ee 14
15 Enter the amount from line 5 or line 14, whichever is smaller. (If this is the only Form 1116 you are
completing, skip lines 1 through 4 in Part IV and enter this amount on line 5, Part IV. Otherwise,
complete the appropriate lines in Part!V.) . . . . . : 5 er lt)
fxaahg 49Summary of Credits From Separate Parts Ill (See Instructions)
1 Credit for taxes on nonbusiness (section 904(d)) interestincome . . 1
2 Credit for taxes on dividends from an IC-DISC or former DISC. 2
3 Credit for taxes on distributions from a FSC or former FSC 3
4 — Credit for taxes on all other income from sources outside the United
States (including income from sources within U.S. possessions). . . 4
5 Add lines 1 through 4 : 5
6 Reduction of credit for international boycott “operations (see “Reduction of Credit for International
Boycott Operations” in instructions for Part Ill) . . Ls
7 Subtract line 6 from line 5. This is your foreign tax credit. Enter here and on | Form 1040, tine 47;
Form 1040NR, line 48; Form 1041, line 26a; or Form 990-T, line 9(a) . 7