Form 1116 (2025) - Foreign Tax Credit - Attachment Sequence No. 19

Sep 19, 2026

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Form 1116 (2025) is used to compute the Foreign Tax Credit for a taxpayer’s specified category of foreign-source income. It separates taxable income or loss from sources outside the United States by income type selected in Part I, including required checkboxes for category treatment. Part II reports foreign taxes paid or accrued by country and by income type (e.g., dividends, rents and royalties, interest), then carries totals into the credit computation. The form includes calculations for carryovers, reductions, and reclassification items that determine the available foreign taxes and the net foreign-source taxable income.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Part I

Taxable Income or Loss From Sources Outside the United States

Part II

Foreign Taxes Paid or Accrued

Part II Figuring the Credit

Credit computation lines 9-19

| 1116
Fom
Department of the Treasury
nternal Revenue Service | Foreign Tax Credit
(Individual,Estate,or Trust)
Attach to Form 1040,1040-SR,1040-NR,1041,or 990-T.
Go to www.irs.gov/Form1116 for instructions and the latest information. | | OMBNo.1545-0074 | | --- | --- | --- | --- | | | | | 2025
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 lncome in the instructions.Check only one box on eachh Form 1116.Report all amounts in U.S.dollars except where specified in Part Il below. a□Section 951A category income c□Passive category income e□Section 901(j)incomeg□Lump-sum distributionsb□Foreign branch category income d□General category income f□Certain income re-sourced by treaty h Resident of (name of country) Note:If you paid taxes to only one foreign country or U.S.territory,use column Ain Part land line A in Part I.f you paid taxes to morethan one foreign country or U.S.territory,use a separate column and line for each country or territory. # PartI Taxable Income or Loss From Sources Outside the United States (for category checked above) | i
Enter the name of the foreign country or U.S.
territory .. ..... ...
1a Gross income from sources within country shown
above and of the type checked above (see instructions): | Foreign Country or U.S.Territory | | | Total
(Add cols.A,B,and C.) | | | --- | --- | --- | --- | --- | --- | | | A | B | C | | | | | | | | | | | | | | | | | | | | | | 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 determne 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)
(i)□Paid
(k)□Accrued | Foreign taxes paid or accrued | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | In foreign currency | | | | In U.S.dollars | | | | | | | | | Taxes withheld at source on: | | | (p)Other | Taxes withheld at source on: | | | (t)Other
foreign taxes
paid or
accrued | | (u)Total foreign
taxes paid or
accrued (add
cols.(q)through(t)》 | | | (1)Date paid
or accrued | (m)Dividends

FAQs

What is Form 1116 (2025) used for?

It is used to figure the Foreign Tax Credit for foreign-source income in the category selected for the checked income type in Part I.

How does Part I determine taxable income or loss from foreign sources?

Part I requires reporting gross income from sources in the foreign country or U.S. territory and then subtracting expenses, deductions, and losses to arrive at a taxable income or loss amount (line 7 referencing page 2).

How are foreign taxes reported and carried into the credit calculation?

Part II lists foreign taxes paid or accrued by country and by type (dividends, rents and royalties, interest, and other). Totals from line 8 feed into the credit computation in Part II Figuring the Credit, including carryovers and adjustments to determine available foreign taxes.

Sep 19, 2026

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