Form 1116: a through h

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
• A separate Form 1116 must be used for each category of income

Line h

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