Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Foreign Tax Credit and Completing Form 1116

Completing Form 1116

Form 1116: a through f

Categories of Income

At the top of Form 1116, foreign tax credit (Individual, Estate, or Trust), taxpayers indicate the type of foreign income they received.

The most common categories of income you will encounter are:

  • Passive category income which includes dividends, interest, royalties, rents, and annuities
  • General category income which includes wages, salary, and overseas allowances of an individual as an employee

Line f

On Line f, write the name of the foreign country where the taxpayer lives. For Puerto Rican residents, write "Puerto Rico."

Top of Form 1116 with a check in box a and Puerto Rico entered on Line f.