[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303131-105":53,"doc-detail-303131-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","closed-end-foreign-tax-letter","Closed-End Foreign Tax Letter","","Shareholders receive guidance on completing IRS Form 1116 for foreign tax credit for tax year 2018. The letter explains when Form 1116 may be unnecessary based on total foreign taxes reported on Form 1099-DIV (thresholds for single and joint filers). It provides calculation steps for Parts I and II using amounts from Box 1a, Box 1b, and Box 7, and notes possible adjustments for foreign qualified dividends. It also lists foreign source income percentages for specific funds and includes contact information for account questions, plus standard legal and investment risk disclaimers.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/closed-end-foreign-tax-letter/303131/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/closed-end-foreign-tax-letter/303131.png","ImageObject",442,249,{"name":88,"@type":89},"Genevieve","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-05","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"When is an IRS Form 1116 for 2018 generally not required?","Question",{"text":109,"@type":110},"It is generally not required if the total foreign taxes reported to the shareholder on Form 1099-DIV (or a similar statement) do not exceed $300 for a single filer or $600 for a joint filer.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How should a shareholder calculate Part I of Form 1116?",{"text":114,"@type":110},"Part I requires calculating total income from foreign sources paid by the Fund by multiplying the amount in Box 1a of Form 1099-DIV by the foreign source income percentage shown for the fund.",{"name":116,"@type":107,"acceptedAnswer":117},"How should a shareholder complete Part II of Form 1116?",{"text":118,"@type":110},"Part II is completed by using the total foreign tax paid by the Fund, which equals the amount shown in Box 7 of the shareholder’s Form 1099-DIV. The letter also notes that adjustments may be required when foreign source qualified dividends are involved.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303131,1790410722,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":4},1374391974585,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","00219349  \nJanuary 2019  \nDear Shareholder,  \nIf you are required to complete IRS Form 1116 (Foreign Tax Credit) for 2018 , we are pleased to provide you with the following information. Please note that you are generally not required to complete Form 1116 if the total of all foreign taxes reported to you on Form 1099-DIV or a similar statement does not exceed $300 for a single filer, or $600 for a joint filer.  \nShareholders completing Form 1116 for tax year 2018 are not required to report foreign income earned and foreign taxes paid on a country-by-country basis. To complete Part I of Form 1116, calculate your total income from foreign sources paid by the Fund by multiplying the amount in Box 1a of Form 1099-DIV by the percentage listed below foryour fund. To complete Part II of Form 1116, your total foreign tax paid by the Fund is the amount shown in Box 7 of your Form 1099-DIV. If you have foreign source qualified dividends (Box 1b of Form 1099-DIV multiplied by the foreign income percentage below), you may be required to make certain adjustments to your foreign source income calculations before completing IRS Form 1116.  \nFund   \nThe Central and Eastern Europe Fund, Inc. The European Equity Fund, Inc The New Germany Fund, Inc.  \nForeign Source Income Percentage  \n0.00% 78.00% 92.86%  \nSee the instructions for Form 1116 for additional details or consult your tax advisor. For specific questions concerning your DWS account, please contact Closed End Fund Services for the Germany Funds at (1) (800) GERMANY (437- 6269) or (816) 435-7177 if calling internationally. A representative will gladly assist you Monday through Friday between the hours of 8:00 a. m . and 5:00 p. m . Central Time.  \nWe trust this is helpful to you.  \nDiane Kenneally Treasurer  \nAny tax or legal information in this letter is merely a summary of our understanding and interpretation of some of the current laws and regulations and is not exhaustive. Consult your legal or tax counsel for advice and information concerning your particular situation. Neither DWS, nor any of its representatives may give tax or legal advice.  \nAll investments involve risks, including potential loss of principal.  \nInvestment Product. No Bank Guarantee. Not FDIC Insured. May Lose Value.  \nThe brand DWS represents DWS Group GmbH & Co. KGaA and any of its subsidiaries such as DWS Distributors, Inc. which offers investment products or DWS Investment Management Americas, Inc. and RREEF America L. L.C. which offer advisory services.  \n© 2018 DWS Group GmbH & Co. KGaA. All rights reserved. R-009189.14 (1/19)","cbCaistFmkKeeEqq","https://ap.wps.com/l/cbCaistFmkKeeEqq","pdf",90711,"English","# Guidance on IRS Form 1116 (Foreign Tax Credit)\n## When Form 1116 may not be required\n## How to complete Part I and Part II\n## Fund-specific foreign source income percentages\n## Contact and legal disclaimers","[{\"question\":\"When is an IRS Form 1116 for 2018 generally not required?\",\"answer\":\"It is generally not required if the total foreign taxes reported to the shareholder on Form 1099-DIV (or a similar statement) do not exceed $300 for a single filer or $600 for a joint filer.\"},{\"question\":\"How should a shareholder calculate Part I of Form 1116?\",\"answer\":\"Part I requires calculating total income from foreign sources paid by the Fund by multiplying the amount in Box 1a of Form 1099-DIV by the foreign source income percentage shown for the fund.\"},{\"question\":\"How should a shareholder complete Part II of Form 1116?\",\"answer\":\"Part II is completed by using the total foreign tax paid by the Fund, which equals the amount shown in Box 7 of the shareholder’s Form 1099-DIV. The letter also notes that adjustments may be required when foreign source qualified dividends are involved.\"}]","Closed-End Foreign Tax Letter | PDF",1789800031]