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Definitions clarify key terms such as foreign tax redetermination, relation back year, and affected tax year.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-schedule-c-form-1116-foreign-tax-redeterminations-rev-december-2025/303148/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-schedule-c-form-1116-foreign-tax-redeterminations-rev-december-2025/303148.png","ImageObject",442,249,{"name":42,"@type":43},"Jordan Avery","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is Schedule C (Form 1116) used for?","Question",{"text":62,"@type":63},"It identifies foreign tax redeterminations that occur in the current tax year, the related categories and years, and information needed to notify the IRS of foreign tax redeterminations tied to prior years.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How do Parts I–V of Schedule C differ?",{"text":67,"@type":63},"Part I covers increases in foreign income taxes accrued and paid; Part II covers decreases; Part III covers changes related to relation back years; Part IV covers changes to U.S. tax liability for relation back or other affected years; Part V addresses the annual reporting requirement for contested foreign income taxes with a provisional foreign tax credit under section 1.905-1(d)(4)(iv).",{"name":69,"@type":60,"acceptedAnswer":70},"Who must file Schedule C and when is an amended return required?",{"text":71,"@type":63},"Any taxpayer with a foreign tax redetermination under section 905(c) must complete and attach Schedule C to the U.S. income tax return for the year the redetermination occurs. An amended return is required if the foreign tax redetermination changes U.S. tax liability for any year; otherwise, amended filing is not needed.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303148,1790475542,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":120,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},1099523882367,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Instructions for Schedule C (Form 1116)  \n(Rev. December 2025)  \nForeign Tax Redeterminations  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Schedule C (Form 1116) and its instructions, such as legislation enacted after they were published, go to [IRS.gov/Form1116](IRS.gov/Form1116) .  \nWhat’s New  \nSchedule C has been revised. In Part V, previous column 9 has been split into the following two columns.  \n• Column 9 requests tax refunded, if any.  \n• Column 10 requests additional tax paid, if any.  \nGeneral Instructions  \nContinuous-use. Use the December 2025 revision of Schedule C and these instructions for tax year 2025 and subsequent years until a superseding revision is issued.  \nPurpose of Schedule  \nSchedule C (Form 1116) is used to identify foreign tax redeterminations that occur in the current tax year in each separate category, the years to which they relate, and other information that satisfies your obligation to notify the IRS of foreign tax redeterminations that occurred in the current year that relate to prior years.  \nUse Part I to report foreign income tax redeterminations that resulted in an increase in the amount of foreign income taxes accrued and paid by the taxpayer.  \nNote: If you claim a credit for foreign income taxes on the cash basis method of accounting (you checked the box for“Paid” on Form 1116, Part II), and you pay additional foreign income taxes that relate to a prior tax year, that isn’t a foreign tax redetermination. You don’t report those additional foreign income taxes paid in Part I of Schedule C. You report those as foreign income taxes paid on Form 1116, Part II, filed for the tax year in which you paid the additional foreign income taxes. For contested foreign income taxes for which you want to claim a provisional credit, you also need to file Form 7204, Consent To Extend the Time To Assess Tax Related to Contested Foreign Income Taxes—Provisional Foreign Tax Credit Agreement, and report those additional foreign income taxes paid in Part V of Schedule C. See Part V, later.  \nUse Part II to report foreign tax redeterminations that resulted in a decrease in the amount of foreign income taxes paid or accrued by the taxpayer.  \nUse Part III to report foreign tax redeterminations that resulted in a change in the amount of foreign income taxes paid or accrued in any relation back year.  \nUse Part IV to report foreign tax redeterminations that resulted in a change in the U.S. tax liability for any relation back year or other affected tax year(s) (for example, by reason of a change in allowable foreign tax credit carryovers) .  \nUse Part V to satisfy the annual reporting requirement under Regulations section 1.905-1(d)(4)(iv) for contested foreign income taxes for which the taxpayer claimed a provisional foreign tax credit. For each tax year following the year in which a provisional foreign tax credit election is made on Form 7204, up to and including the tax year in which the contest is resolved, the taxpayer must provide the information requested in Part V.  \nWho Must File  \nAny taxpayer that has a foreign tax redetermination under section 905(c) must complete this schedule and attach it to the U.S. income tax return for the tax year in which the foreign tax redetermination occurs. This schedule must be filed irrespective of whether the foreign tax redetermination changed your U.S. tax liability.  \nNote: If your U.S. tax liability for any year changes by reason of the foreign tax redetermination, you must file an amended return for the tax year with respect to which the U.S. tax liability is adjusted, in addition to filing Schedule C for the year in which the foreign tax redetermination occurs. See Foreign Tax Redeterminations in the Instructions for Form 1116 for additional information regarding foreign tax redeterminations that result in a change in U.S. tax liability and the related","cbCaiplVgd0dLHyP","https://ap.wps.com/l/cbCaiplVgd0dLHyP","pdf",137036,"English","# What’s New\n# General Instructions\n## Purpose of Schedule\n## Use of Parts I–V\n# Who Must File\n# Definitions","[{\"question\":\"What is Schedule C (Form 1116) used for?\",\"answer\":\"It identifies foreign tax redeterminations that occur in the current tax year, the related categories and years, and information needed to notify the IRS of foreign tax redeterminations tied to prior years.\"},{\"question\":\"How do Parts I–V of Schedule C differ?\",\"answer\":\"Part I covers increases in foreign income taxes accrued and paid; Part II covers decreases; Part III covers changes related to relation back years; Part IV covers changes to U.S. tax liability for relation back or other affected years; Part V addresses the annual reporting requirement for contested foreign income taxes with a provisional foreign tax credit under section 1.905-1(d)(4)(iv).\"},{\"question\":\"Who must file Schedule C and when is an amended return required?\",\"answer\":\"Any taxpayer with a foreign tax redetermination under section 905(c) must complete and attach Schedule C to the U.S. income tax return for the year the redetermination occurs. An amended return is required if the foreign tax redetermination changes U.S. tax liability for any year; otherwise, amended filing is not needed.\"}]","Instructions for Schedule C (Form 1116) - Foreign Tax Redeterminations - (Rev. December 2025) | PDF",1789800094]