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Form 1116: Foreign Tax Credit (Individual, Estate, or Trust)

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Quick answer

IRS Form 1116, Foreign Tax Credit, is the 2025 tax-year form that claims a credit for income taxes paid or accrued to a foreign country or U.S. territory. You can skip it only if all your foreign taxes are on passive income reported on a 1099 or K-1/K-3 and total $300 or less ($600 married filing jointly). File one per income category with Form 1040, 1041 or 990-T. JustFill makes the blank IRS PDF fillable so you can type or dictate your figures; the first clean completed download is included at no charge.

Form
Form 1116
Issued by
IRS
Country
United States
Free allowance
First clean download
Official edition
Form 1116 (2025), created 9/16/25; Instructions for Form 1116 (2025), dated Dec 23, 2025
Source checked

What is Form 1116?

IRS Form 1116 calculates the foreign tax credit — a dollar-for-dollar reduction of your U.S. tax for income taxes you paid or accrued to another country or a U.S. territory (Puerto Rico, Guam, the Northern Mariana Islands or American Samoa; tax paid to the U.S. Virgin Islands goes on Form 8689 instead) on income that is also taxed by the U.S. JustFill makes it fillable in your browser. The form has four parts: Part I figures your taxable income from foreign sources (by country and category, less the deductions allocated to it); Part II lists the foreign taxes paid or accrued by date, in foreign currency and in U.S. dollars (tax already shown in dollars on a 1099-DIV or 1099-INT need not be converted back — write "1099 taxes" in column (l)); Part III applies the credit limitation — your credit can't exceed the share of U.S. tax that the foreign income represents; and Part IV sums the credits from each income category. You file a separate Form 1116 for each of the seven categories printed at the top of the form (section 951A, foreign branch, passive, general, section 901(j), income re-sourced by treaty, lump-sum distributions), and the total credit on line 35 flows to Schedule 3 (Form 1040), line 1 — or Form 1041, Schedule G, line 2a for estates and trusts.

Download the Form 1116 form PDF — free

The official 2025 Form 1116 PDF and the separate Instructions for Form 1116 are free at irs.gov/Form1116 (the form is dated 9/16/25, the instructions Dec 23, 2025). Schedule B (Form 1116), needed for carryovers, is a separate download. If you prepare your return on paper, open the blank form in JustFill to type the figures for each income category cleanly, then download it and attach it to your Form 1040 or 1041 — the first clean completed download is included at no charge.

Get the official Form 1116 PDF from IRS

Who fills out Form 1116?

  • U.S. citizens and resident aliens who paid foreign income tax on wages, dividends, interest, or other foreign-source income
  • Investors whose mutual funds or brokers reported foreign taxes paid (often shown on a 1099-DIV)
  • Americans living or working abroad who owe tax to another country on the same income the U.S. taxes
  • Estates and trusts (filing Form 1041) with foreign-source income and foreign taxes
  • Anyone whose creditable foreign taxes exceed $300 ($600 married filing jointly), or whose foreign income is not all passive income reported on a 1099, K-1 or K-3 — failing either condition means the credit cannot be claimed without Form 1116

Field-by-field breakdown

What each section of Form 1116 asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.

Income category (top of form)

Check exactly one of boxes a–g: section 951A (GILTI), foreign branch, passive, general, section 901(j) sanctioned-country income, income re-sourced by treaty, or lump-sum distributions. Line h asks which country you were a resident of. One Form 1116 per category.

Foreign country columns (A, B, C)

On line i, name each foreign country or U.S. territory the income and taxes came from, one per column (A, B, C). If there was only one, use column A in Part I and line A in Part II.

Part I — Foreign-source taxable income

Line 1a is the gross foreign income of the checked type; lines 2–5 subtract the deductions allocated to it. If you don't itemize, your standard deduction goes on line 3a and is apportioned by the line 3d ÷ 3e ratio (3e is gross income from all sources, the same figure on every Form 1116 you file). Line 7 carries to line 15.

Part II — Foreign taxes paid or accrued

Check Paid or Accrued (column j or k), give the date in column (l), and enter the tax in foreign currency (columns m–p) and in U.S. dollars (columns q–t). Tax reported in dollars on a 1099-DIV or 1099-INT need not be converted back: write "1099 taxes" in column (l) and fill columns (q)–(u) only.

Part III — Figuring the credit

Line 10 adds any carryover from Schedule B (Form 1116), line 3, column (xiv); lines 17–21 apply the limit: net foreign-source taxable income ÷ taxable income (line 18) × U.S. tax (line 20). Line 24, the smaller of the taxes available (line 14) or the limit (line 23), goes to Part IV.

Part IV — Summary of credits

Lines 25–31 collect line 24 from each category's form and, new for 2025, must be completed even if you file only one Form 1116. If you file several, fill Part IV on the one with the largest line 24 and attach the others. Line 35 goes to Schedule 3 (Form 1040), line 1.

Carryback / carryover

Unused foreign tax carries back 1 year and then forward 10 years within the same category, and Schedule B (Form 1116) must be attached whenever you use a carryover on line 10 or create one this year. Section 951A category taxes get no carryover, so line 10 stays blank on that form.

Common mistakes to avoid

  • 1Combining different categories of income on one Form 1116 — each category (passive, general, GILTI, foreign branch, etc.) needs its own separate form.
  • 2Taking the credit for some foreign taxes and a Schedule A deduction for others in the same year — if you credit any eligible foreign taxes, none of that year's foreign taxes can be deducted (apart from a few non-creditable taxes the instructions list).
  • 3Claiming tax you don't legally owe — for example the full amount withheld when a treaty caps the rate and the excess is refundable — taxes later refunded, or taxes on income you excluded on Form 2555, which must be backed out on line 12.
  • 4Leaving Part IV blank because you filed only one Form 1116 — for 2025 the IRS requires lines 25–32 on every Form 1116, and the text of line 24 was changed to say so.
  • 5Forgetting Schedule B (Form 1116) when line 10 has a carryover or this year's foreign tax exceeds the limit — the reconciliation schedule is required in both cases.

Form 1116 example — what a filled-out form looks like

A fictional single filer, Alex Example, who lives in the United States, received $4,000 of dividends in 2025 from Canadian shares held at a U.S. broker. The broker's Form 1099-DIV shows $600 of Canadian tax withheld. Because $600 is more than the $300 limit for a filer who is not married filing jointly, the credit cannot be taken straight on Schedule 3 and Form 1116 is required. Other 2025 figures: wages $80,000, standard deduction $15,750, taxable income $68,250, U.S. tax $9,650 (illustrative).

Category box and line h

Box c — Passive category income; line h: United States

Dividends and interest are passive category income. Check exactly one box; a different category (wages earned abroad, for example) needs its own Form 1116.

Part I, line i (column A)

Canada

One country or U.S. territory per column. With a single country, use column A in Part I and line A in Part II.

Line 1a — gross foreign income

$4,000

The gross dividends before the Canadian withholding, of the type checked above Part I.

Line 3a — standard deduction

$15,750

If you don't itemize, the instructions say to enter your standard deduction here; it is apportioned on the next lines, not subtracted in full. A statement listing what is on lines 3a and 3b must be attached.

Lines 3d, 3e, 3f, 3g

$4,000 / $84,000 / 0.0476 / $750

Line 3e is gross income from all sources (wages plus dividends) and is the same figure on every Form 1116 you file. Round the ratio to four decimal places.

Line 7 (carried to line 15)

$3,250

Foreign-source taxable income: $4,000 minus the $750 apportioned deduction.

Part II, line A

(j) Paid checked · (l) "1099 taxes" · (q) $600 · (u) $600

Tax shown in U.S. dollars on a 1099-DIV need not be converted back into Canadian dollars: write "1099 taxes" in column (l) and complete only columns (q) through (u).

Part III, lines 9–14 and 17–21

$600 available; limit = $3,250 ÷ $68,250 = 0.0476 × $9,650 = $459

Line 10 stays blank (no carryover). The credit can never exceed the share of U.S. tax that the foreign income represents.

Line 24, Part IV line 27, line 35

$459, entered on Schedule 3 (Form 1040), line 1

The smaller of line 14 ($600) and line 23 ($459). For 2025, Part IV must be completed even when you file a single Form 1116.

Unused $141

Carryover — attach Schedule B (Form 1116)

Tax above the limit carries back 1 year, then forward 10 years within the passive category, and a carryover created this year requires Schedule B.

These values are made up. They are here to show what belongs on each line, not to be copied — every name, number, and address on your own Form 1116 has to be your own.

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Related forms

Internal Revenue Service (IRS), U.S. Department of the Treasury

Form 1040

Form 1040, U.S. Individual Income Tax Return

Internal Revenue Service (IRS), U.S. Department of the Treasury

Schedule 3 (Form 1040)

Schedule 3 (Form 1040), Additional Credits and Payments

IRS

Form 2555

Form 2555: Foreign Earned Income

IRS

Form 1099-DIV

Form 1099-DIV: Dividends and Distributions

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Frequently asked questions

The credit usually saves more because it reduces your tax dollar-for-dollar, while a Schedule A deduction only reduces taxable income and requires itemizing. The choice covers the whole year: if you credit any eligible foreign taxes, you can't deduct that year's foreign taxes. You can later switch from the deduction to the credit on an amended return within a special 10-year period.
You can claim the credit without Form 1116 only if all three conditions hold: all your foreign-source gross income was passive category income (most interest and dividends); all of it and the foreign tax were reported on a qualified payee statement such as Form 1099-DIV, 1099-INT, Schedule K-1 (Form 1041) or Schedule K-3; and your total creditable foreign taxes are not more than $300 ($600 married filing jointly). Then enter the smaller of the foreign tax or your regular tax on Schedule 3 (Form 1040), line 1. Estates and trusts cannot use this election, and no carryover to or from an election year is allowed.
Foreign tax above the year's limit is carried back 1 year and then forward up to 10 years within the same income category. Schedule B (Form 1116), Foreign Tax Carryover Reconciliation Schedule, tracks the running balance and must be attached whenever you enter a carryover on line 10 or create one this year; section 951A category taxes cannot be carried over at all.
Download the 2025 Form 1116 PDF and its separate instructions free from irs.gov/Form1116, then upload the form into JustFill to make it fillable and type your figures without printing. The first clean completed download is included at no charge.
Three lines on the form say "attach statement": line 2 (expenses definitely related to the foreign income) and lines 3a and 3b (your itemized or standard deduction and other deductions, listed separately). The statement is a short list of each expense and its amount; tax software prompts for it as an "explanation statement". An amended return reporting a foreign tax refund or extra tax from a foreign audit also needs a statement identifying those taxes.
Only if you have a foreign tax carryover in the prior year, the current year, or both for that income category. Schedule B (Form 1116), Foreign Tax Carryover Reconciliation Schedule (Rev. December 2022), tracks the running balance, and its line 3, column (xiv) is what you enter on Form 1116, line 10. If you enter an amount on line 10 but don't need Schedule B — you only carried a tax back to 2025 — check the box on line 10. Never complete Schedule B for the section 951A category.

Official source: Form 1116 on IRS’s website

Edition checked: Form 1116 (2025), created 9/16/25; Instructions for Form 1116 (2025), dated Dec 23, 2025. Verified against the official source on .

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