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

Foreign Tax Credit and Completing Form 1116

Completing Form 1116

Part II (continued)

Amount of Qualified Foreign Taxes

Taxpayers who have more than one category of income, such as those with wages and pension income, must complete more than one Form 1116. For those taxpayers, include only the amount of foreign tax assessed on the type of income for which that Form 1116 is being filed.