File Form 1116 to claim the foreign tax credit if you are an individual, estate, or trust, and you paid or accrued certain foreign taxes to a foreign country or U.S. possession. Current revision Form 1116 PDF Instructions for Form 1116 (Print Version PDF) Recent developments Changes to the 2021 Instructions for Schedule B (Form 1116) -- 17-MAR-2022) COVID-19 relief for Form 2555 filers -- 7-MAY-2020 Schedules Schedule B (Form 1116), Foreign Tax Carryover Reconciliation Schedules Use Schedule B (Form 1116) to reconcile your prior year foreign tax carryover with your current year foreign tax carryover. Current Revision Schedule B (Form 1116) PDF Instructions for Schedule B (Form 1116) PDF Schedule C (Form 1116), Foreign Tax Redeterminations Purpose of Schedule Use Schedule C (Form 1116) to identify current year foreign tax redeterminations, the years to which they relate, and other information that satisfies your obligation to notify the IRS of foreign tax redeterminations. Current Revision Schedule C (Form 1116) PDF Instructions for Schedule C (Form 1116) PDF Other items you may find useful All Revisions for Form 1116 About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad About Publication 514, Foreign Tax Credit for Individuals About Publication 519, U.S. Tax Guide for Aliens About Publication 570, Tax Guide for Individuals With Income From U.S. Possessions About Publication 575, Pension and Annuity Income Other Current Products Related items About Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1040-X, Amended U.S. Individual Income Tax Return About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 4972, Tax on Lump-Sum Distributions About Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands About Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
