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

Foreign Tax Credit Workout

Election To Claim Foreign Tax Credit Without Filing Form 1116

Skills Warm Up: FTC Without Form 1116

Question 3 of 3

Judy and Mark are married and will file a joint return. Their Form 1099-DIV shows a foreign tax paid of $590. If they meet the other requirements, can they claim the foreign tax credit without filing Form 1116?

Yes  |  No


Pub 4012: Form 1116 – Foreign Tax Credit
Form 1116 Instructions

Pub 4012: Form 1116 – Foreign Tax Credit

Form 1116 Instructions