Form 1116 

Department of the Treasury 

Internal Revenue Service (99)

Foreign Tax Credit 

(Individual, Estate, or Trust)

▶ Attach to Form 1040, 1040NR, 1041, or 990-T. 

▶ Go to www.irs.gov/Form1116 for instructions and the latest information. 

OMB No. 1545-0121 

2018

Attachment 

Sequence No. 19 

Name Identifying number as shown on page 1 of your tax return 

Use a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each Form 

1116. Report all amounts in U.S. dollars except where specified in Part II below. 

a Section 951A income

b Foreign branch 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 Resident of (name of country) ▶

Note: If you paid taxes to only one foreign country or U.S. possession, use column A in Part I and line A in Part II. If you paid taxes to 

more than one foreign country or U.S. possession, use a separate column and line for each country or possession. 

Part I Taxable Income or Loss From Sources Outside the United States (for category checked above) 

Foreign Country or U.S. Possession 

A B C 

Total 

(Add cols. A, B, and C.) i Enter the name of the foreign country or U.S. 

possession . . . . . . . . . . . ▶

1a Gross income from sources within country shown

above and of the type checked above (see 

instructions): 

1a

b Check if line 1a is compensation for personal 

services as an employee, your total 

compensation from all sources is $250,000 or 

more, and you used an alternative basis to 

determine its source (see instructions) . . ▶

Deductions and losses (Caution: See instructions.): 

2 Expenses definitely related to the income on line

1a (attach statement) . . . . . . . . .

3 Pro rata share of other deductions not definitely 

related: 

a Certain itemized deductions or standard deduction

(see instructions) . . . . . . . . . . .

b Other deductions (attach statement) . . . . .

c Add lines 3a and 3b . . . . . . . . . .

d Gross foreign source income (see instructions) .

e Gross income from all sources (see instructions) .

f Divide line 3d by line 3e (see instructions) . . .

g Multiply line 3c by line 3f . . . . . . . .

4 Pro rata share of interest expense (see instructions): 

a Home mortgage interest (use the Worksheet for 

Home Mortgage Interest in the instructions) . .

b Other interest expense . . . . . . . . .

5 Losses from foreign sources . . . . . . .

6 Add lines 2, 3g, 4a, 4b, and 5 . . . . . . . 6

7 Subtract line 6 from line 1a. Enter the result here and on line 15, page 2 . . . . . . . . . . ▶ 7 

Part II Foreign Taxes Paid or Accrued (see instructions) Country 

Credit is claimed 

for taxes 

(you must check one) 

(j) Paid 

(k) Accrued 

(l) Date paid 

or accrued 

Foreign taxes paid or accrued 

In foreign currency 

Taxes withheld at source on: 

(m) Dividends (n) Rents

and royalties (o) Interest 

(p) Other 

foreign taxes 

paid or 

accrued 

In U.S. dollars 

Taxes withheld at source on: 

(q) Dividends (r) Rents

and royalties (s) Interest 

(t) Other 

foreign taxes 

paid or 

accrued 

(u) Total foreign

taxes paid or 

accrued (add cols. 

 (q) through (t)) 

A 

B 

C 

8 Add lines A through C, column (u). Enter the total here and on line 9, page 2 . . . . . . . . ▶ 8 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 11440U Form 1116 (2018) 
Form 1116 (2018) Page 2 

Part III Figuring the Credit 

9 Enter the amount from line 8. These are your total foreign taxes paid 

or accrued for the category of income checked above Part I . . 9 

10 Carryback or carryover (attach detailed computation) . . . . 10 

(If your income was section 951A income (box a above Part I), leave 

line 10 blank.)

11 Add lines 9 and 10 . . . . . . . . . . . . . . . 11 

12 Reduction in foreign taxes (see instructions) . . . . . . . 12 ( ) 

13 Taxes reclassified under high tax kickout (see instructions) . . 13

14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . 14 

15 Enter the amount from line 7. This is your taxable income or (loss) from 

sources outside the United States (before adjustments) for the category 

of income checked above Part I (see instructions) . . . . . . 15 

16 Adjustments to line 15 (see instructions) . . . . . . . . 16 

17 Combine the amounts on lines 15 and 16. This is your net foreign 

source taxable income. (If the result is zero or less, you have no 

foreign tax credit for the category of income you checked above 

Part I. Skip lines 18 through 22. However, if you are filing more than 

one Form 1116, you must complete line 20.) . . . . . . . 17 

18 Individuals: Enter the amount from Form 1040, line 10; or Form 

1040NR, line 41. Estates and trusts: Enter your taxable income 

without the deduction for your exemption . . . . . . . . 18 

Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see 

instructions. 

19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . 19 

20 Individuals: Enter the total of Form 1040, line 11a, and Schedule 2 (Form 1040), line 46. If you are a 

nonresident alien, enter the total of Form 1040NR, lines 42 and 44. Estates and trusts: Enter the 

amount from Form 1041, Schedule G, line 1a; or the total of Form 990-T, lines 40, 41, and 43. 

Foreign estates and trusts should enter the amount from Form 1040NR, line 42 . . . . . . 20

Caution: If you are completing line 20 for separate category g (lump-sum distributions), see 

instructions. 

21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . 21 

22 Enter the smaller of line 14 or line 21. If this is the only Form 1116 you are filing, skip lines 23 

through 30 and enter this amount on line 31. Otherwise, complete the appropriate line in Part IV (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 22 

Part IV Summary of Credits From Separate Parts III (see instructions) 

23 Credit for taxes on section 951A income . . . . . . . . 23 

24 Credit for taxes on foreign branch income . . . . . . . . 24 

25 Credit for taxes on passive category income . . . . . . . 25 

26 Credit for taxes on general category income . . . . . . . 26 

27 Credit for taxes on section 901(j) income . . . . . . . . 27 

28 Credit for taxes on certain income re-sourced by treaty . . . . 28

29 Credit for taxes on lump-sum distributions . . . . . . . . 29

30 Add lines 23 through 29 . . . . . . . . . . . . . . . . . . . . . . . 30

31 Enter the smaller of line 20 or line 30 . . . . . . . . . . . . . . . . . . . 31

32 Reduction of credit for international boycott operations. See instructions for line 12 . . . . . 32

33 Subtract line 32 from line 31. This is your foreign tax credit. Enter here and on Schedule 3 (Form 

1040), line 48; Form 1040NR, line 46; Form 1041, Schedule G, line 2a; or Form 990-T, line 45a . ▶ 33

Form 1116 (2018)