This figure contains 3 graphics.The first graphic represents a page 1 of Form 1116 with an arrow pointing to line 1a. There is also text box that reads, If: If: The amount on Line 1a, Form 1116, is the same as the amount on Line 26, Form(s) 2555.The second graphic represents page 2 of Form 2555 with an arrow pointing to Line 26 from the text box on the second graphic.The third graphic represents page 3 of Form 2555 with a double arrow pointing to Line 42 and Line 45 from the text box from the third graphic.There is also a circle at the base of the double arrow with > of.There is a text box that reads Then: X and adjust Line 1a, Form 1116 by subtracting the greater sum of Line 42 or Line 45, Form(s) 2555. In this example, line 45 is greater (235000 - 127808 = 107192).