i, H H OMB No. 1545-0121
1 1 1 6 Computation of Foreign Tax Credit |__OMBNo. 1545-0121
Form Individual, Fiduciary, or Nonresident Alien Individual 1989
Department of the Treasury > Attach to Form 1040, 1040NR, 1041, or 990-T.
Attachment
Internal Revenue Service > See separate Instructions. Sequence No. 21
Name Identifying number as shown on page 1 of your tax return

Use a separate Form 1116 for each type of income listed below. Check only one box. Before you check a box, read the Instructions for
Part |, line 1. This form is being completed for credit for taxes on:

O Passive income O Shipping income CO General limitation income—all other income
CO High withholding tax interest 1 Dividends from a DISC or former DISC Goce icone fo the United States 5
C Financial services income O Certain distributions from a foreign sales possessions) _

corporation (FSC) or former FSC

Resident of (name of country) >

Note: /f you paid taxes to one foreign country or U.S. possession, use column A in Part | and line A in Part Il. 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 || Taxable Income From Sources Outside the United States

Foreign Country or U.S. Possession Total
A B c (Add Cols. A, B, and C)
Enter the name of the foreign country or U.S.
possession. . . . 2. 1. ad
1 Gross income from sources within country shown
above and of the type checked above (see
Instructions): . 7],
1
2 Applicable deductions and losses (see Instructions):
a Expenses directly allocable to the income on line 1
(attach schedule) .
b Pro rata share of other deductions not directly
allocable: Uh
(i) Certain itemized deductions or standard
deduction (see Instructions) .
(ii) Other deductions (attach schedule) .
(iii) Add lines 2b(i) and 2b(ii) .
(iv) Total foreign source income (see Instructions)
(v) Gross income from all sources (see
Instructions)
(vi) Divide line 2b(iv) by line 2b(v) .
(vii) Multiply line 2b(iii) by line 2b(vi).
¢ Prorata share of interest expense (see Instructions): }
(i) Home mortgage and personal interest (Enter
the amount from line 7 of the worksheet on
page 3 of the instructions.) .
(ii) Other interest .
d Losses from foreign sources .
e Add lines 2a, 2b(vii), 2c(i), 2c(ii), and2d. 2e
3 Subtract line 2e from line 1. Enter the resulthere andin Partlll,line6 | | |... . we.
Foreign Taxes Paid or Accrued (See Instructions)
1. Credit is 2. Foreign taxes paid or accrued
a| claimed for taxes
S| (you must check one): In foreign currency in U.S. dollars
=
5| O Paw Taxes withheld at source on: (¢) Other Taxes withheld at source on (h) Other () Total foreign
8 DO Accrued foreign taxes foreign taxes taxes paid or
id d ied (add col
Dateves | apoindenas | OREN | ceinteest | 225% [eeroinaencs | PREM Tegyimerest| Renee | “eyeregecay
B
c
3__Add lines A through C, column (i). Enter the total here andon Parti, linmel . . . 2. 2 oP

For Paperwork Reduction Act Notice, see page 1 of separate Instructions. Form 1116 (1989)


Form 1116 (1989)

Page 2

[Part Ill] Computation of Foreign Tax Credit

1 Enter amount from Part Il, line 3. (This is the total foreign taxes paid
oraccrued.) 2 2 ee L
2  Carryback or carryover (attach detailed computation). . . . . . L2
3 Addlinmesland2. 2... .............(/8
4 Reduction in foreign taxes (see Instructions). . . . . . . . . L4
5 Subtract line 4 from line 3. (This is the total amount of foreign taxes available for credit.) . 5
6 Enter amount from Part |, line 3. This is your taxable income or (loss)
from sources outside the United States before adjustments (see
Instructions) © 6. ee LE
7 Adjustments to line 6 (see Instructions) . . . 2. . 2. . 2
8 Combine the amounts on lines 6 and 7. This is your net foreign source taxable income. (If the result
is zero or less, you have no foreign tax credit for the type of income you checked on page 1. Skip lines
9 through 13.) 8
9 Individuals: Enter amount from Form 1040, line 35. If you are a
nonresident alien, enter amount from Form 1040NR, line 33. Estates
and trusts: Enter your taxable income without the deduction for your
exemption, ©. 2. ee ee ee ee LEY
10 Divide line 8 by line 9. (If line 8 is more than line 9, enter the figure ‘1."") 10
11 Individuals: Enter amount from Form 1040, line 40, less any amounts on Form 1040, lines 41 and
42. If you are a nonresident alien, enter amount from Form 1040NR, line 38, less any amount on
Form 1040NR, line 39. Estates and trusts: Enter amount from Form 1041, Schedule G, line 1c, or
Form 990-T, line 8 AL
12 Multiply line 11 by line 10. (Maximum amount of credit) . coe ee ee [a2
13 Enter the amount from line 5 or line 12, whichever is smaller. (If this is the only Form 1116 you are
completing, skip lines 1 through 7 in Part IV and enter this amount on line 8, Part IV. Otherwise,
complete the appropriate lines in Part IV.) . re ee)
ixsghg Summary of Credits From Separate Parts III (See Instructions.)
1 Credit fortaxesonpassiveincome . . . 1. 1 1. ee 1
2 Credit for taxes on high withholdingtaxinterest. . . . . . . . L2
3 Credit for taxes on financial servicesincome . . . . 2 2... LS
4 Credit for taxes onshippingincome. . . . . . ... . . . L4
5 Credit for taxes on dividends from a DISC or formerDISC. . . . . LS
6 Credit for taxes on certain distributions from a FSC or former FSC . . | 6
7 Credit for taxes on general limitation income (all other income from
sourcesoutsidetheU.S.). 2... 2... ee LZ
8 Add lines 1 through 7 8
9 Reduction of credit for international | boycott operations. (See “Reduction of credit for International
Boycott Operations” in instructions for Part Ill, line 4.). 9
10 Subtract line 9 from line 8. This is your foreign tax credit. Enter here and on Form 1040, line 43;
Form 1040NR, line 40; Form 1041, Schedule G, line 2a; or Form 990-T, line 9a _ > 10