1 1 1 6 Computation of Foreign Tax Credit OMB No. 1545:0121
Form Individual, Fiduciary, or Nonresident Alien Individual
Department of the Treasury P Attach to Form 1040, 1040NR, 1041, or 990-T. 1984
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 below.

This form is being completed for credit for taxes on Resident of (name of country)

(0 Nonbusiness (section 904(d)) interest income |

(Dividends from a DISC or former DISC

(2 Distributions from a FSC

CO Allother income from sources outside the United States (including income from
sources within U.S. possessions)

Note: /f, for the box checked above, you have income from, or have paid taxes to, more than one foreign country or U.S. possession, you
must complete and attach Schedule A (Form 1116), Schedule of Foreign Taxable Income and Foreign Taxes Paid or Accrued. If
you use Schedule A (Form 1116), do not complete Parts | and II below.

| Part 1 Taxable Income From Sources Outside the United States

Write the Name of the Foreign Country or U.S. Possession . . . . >
1 Gross income from sources within country shown above (see instructions):
a Dividends . . Ce ee P88
b Gross rents and royalties . ib
¢ Foreign source capital gain net income . . le
d Wages, salaries, and other employee compensation . 1d
e Business or profession (i.e., Schedules C or F (form 1040), Kl
(Form 1065), and K-1(Form1120S)) . . . . . . {le
f Gross income from trusts and estates oe ry Mf
g Other (including interest—attach schedule) . . . . . . . . Lig
h_ Addlines la through lgandenterthetotalhere . . . . . . e swe oe ee i dh
2 Applicable deductions and losses (see instructions). 4
‘a

a Expenses directly allocable to the income on line le .

b Depreciation, depletion, repairs, and other expenses directly
allocable to the income onlinelb. . . . 2b

c Other expenses ret alcabeto specicncameitems( (attach schedule) 2c

«Pr tesa fal ther detons ot ee

(i) Itemized deductions (attach schedule)

(ii) Other deductions (attach schedule)

(iii) Add lines 2d(i) and 2d(ii) .

(iv) Total foreign source income (see instructions).

(v) Gross income from all sources (see in-
structions)

(vi) Divide line 2d(iv) by line 2d(v)

(vii) Multiply line 2d(ii) byline 2gvi) . ee, LR
e Losses from foreign sources rn
f Add lines 2a through 2e. Enter the ‘total here. so. es oe er oe A
3 Subtract line 2f from line 1h. Enter the result here and in Part Ill, line 6. (This is your taxable income or (08) from sources
outside the United States (before recapture of prior year overall foreign losses).). . . . >i 3

GEM] Foreign Taxes Paid or Accrued (Attach receipt or copy of return)

i Date Paid In Foreign

* Seaton Esra | | ekenta | Born in ats

2. Foreign taxes paid or accrued:
a Taxes withheld at source on dividends
b Taxes withheld at source on
rents and royalties . 2b
¢ Other foreign taxes paid oracerued [2
d__Add the amounts, in U.S. dollars, on lines 2a through 2c. Enter total here and in Part Ill, line 1]. >

2a

For Paperwork Reduction Act Notice, see page 1 of separate Instructions. Form 1116 (1984)


Form 1116 (1984)

Page

2

Computation of Foreign Tax Credit

1 Enter amount from Part Il, line 2d, or from Schedule A (Form 1116), Part
II, ine 3. (This is the total amount of foreign taxes paid or accrued.) i
2 > Carryback or carryover (attach detailed computation) . 2
3 Addlines 1 and2. 3
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 |, line 3, or from Schedule A (Form 1116),
Part |, line 3. (This is your taxable income or (loss) from sources out-
side 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 17 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 Individuats: Enter amount from Form 1040, line 35, or from Form
1040NR, line 37. Estates and trusts: Make no entry; skip to line 11 9
10 Enter $3,400 (joint return or widow(er)), $2,300 (single or head of Yy
household), or $1,700 (married filing separate return) . 10 Ui
11 Individuals: Subtract line 10 from line 9. Estates and trusts: Enter on this line your taxable income
without the deduction for your exemption . i
12 _ Divide line 8 by line 11. (If line 8 is more than line 11, enter the figure “‘ 12
13 Individuals: Enter amount from Form 1040, line 40, or Form 1040NR,
line 42. Estates and trusts: Enter amount from Form 1041, line 26c,
orForm990-T,line8 2. 1 .. [33
Note: /f you are liable for the alternative r minimum tax, see othe instructions.
14 Enter amount from Form 1040, line 45, or Form 1040NR, line 46 | 14
15 Subtract line 14 from line 13. Enter the result (but not less than zero) . 15
16 Multiply line 15 by line 12, (Maximum amcunt of credit.) . [416
17 _ Enter the amount from line 5 or line 16, whichever is smaller. (If this is s 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 IV.) . Lo 17
xzusaka Summary of Credits From Separate Parts III (See Instructions)
1 Credit for taxes on nonbusiness (section 904(d)) interest income . . | 1
2 Credit for taxes on dividends from a DISC or former DISC . 2
3 Credit for taxes on distributions froma 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 Us
5 Add lines 1 through 4 . 5
6 Reduction in credit for international boycott ‘operations (see “Reduction of Credit for International
Boycctt Operations” in instructions for Part III) . . 6
7 Subtract line 6 from line 5. This is your foreign tax credit. Enter here and. on Form 1040, line 47;
Form 1040NR, line 48; Form 1041, line 27a; or Form 990-T, line9(a)-_ + + - + + +: - -hi| 7

S.GOVERNMENT PRINTING OFFICE: 1984-423-170 B.1. NO. 43-1110209