Foreign Tax Credit                                                                    OMB No. 1545-0121 
Form 1116                                                                    (Individual, Estate, or Trust)
Department of the Treasury                                  Attach to Form 1040, 1040-SR, 1040-NR, 1041, or 990-T.                                                 Attachment2023
Internal Revenue Service                        Go to www.irs.gov/Form1116 for instructions and the latest information.                                            Sequence No. 19 
Name                                                                                                                    Identifying number as shown on page 1 of your tax return 

Use a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each Form 
1116. Report all amounts in U.S. dollars except where specified in Part II below. 
a                 Section 951A category income          c    Passive category income                e    Section 901(j) income                          g   Lump-sum distributions 
b                 Foreign branch category income        d    General category income                f    Certain income re-sourced by treaty 

h  Resident of (name of country) 
Note: If you paid taxes to only one foreign country or U.S. possession, use column A in Part I and line A in Part II. If you paid taxes to  
more than one foreign country or U.S. possession, use a separate column and line for each country or possession. 
Part I                   Taxable Income or Loss From Sources Outside the United States (for category checked above) 
                                                                                           Foreign Country or U.S. Possession                                           Total 
i                    Enter  the  name  of  the  foreign  country  or  U.S.                 A                       B                         C              (Add cols. A, B, and C.) 
                     possession  .     .  .   . .   .    .  . .        . .   .  
    1a               Gross income from sources within country shown
                     above  and  of  the  type  checked  above  (see 
                     instructions): 

                                                                                                                                                            1a
                b    Check  if  line  1a  is  compensation  for  personal
                     services as       an  employee,       your        total 
                     compensation from all sources is $250,000 or 
                     more,  and  you  used  an  alternative  basis  to 
                     determine its source. See instructions  .         . .  
Deductions and losses (Caution: See instructions.): 
    2                Expenses definitely related to the income on line
                     1a (attach statement)    . .   .    .  . .        . .   .
    3                Pro  rata  share  of  other  deductions not  definitely 
                     related: 
                a    Certain itemized deductions or standard deduction
                     (see instructions) . .   . .   .    .  . .        . .   .
                b    Other deductions (attach statement) .    .        . .   .
                c    Add lines 3a and 3b .    . .   .    .  . .        . .   .
                d    Gross foreign source income (see instructions)          .
                e    Gross income from all sources (see instructions)  .
                f    Divide line 3d by line 3e (see instructions)  .     .   .
                g    Multiply line 3c by line 3f  . .    .  . .        . .   .
    4                Pro rata share of interest expense (see instructions): 
                a    Home  mortgage  interest  (use  the  Worksheet  for 
                     Home Mortgage Interest in the instructions)  .          .
                b    Other interest expense  .  .   .    .  . .        . .   .
    5                Losses from foreign sources  .      .  . .        . .   .
    6                Add lines 2, 3g, 4a, 4b, and 5  .   .  . .        . .   .                                                                              6
    7                Subtract line 6 from line 1a. Enter the result here and on line 15, page 2          . .       .    . .  .        .    . .     .    .   7 
Part II                  Foreign Taxes Paid or Accrued (see instructions) 
                     Credit is claimed 
                         for taxes                                                         Foreign taxes paid or accrued 
                  (you must check one) 
                     (j) Paid                              In foreign currency                                                             In U.S. dollars 
                     (k) Accrued              Taxes withheld at source on:            (p) Other          Taxes withheld at source on:                   (t) Other       (u) Total foreign 
                                                                                      foreign taxes                                                foreign taxes        taxes paid or 
        Country      (l) Date paid        (m) Dividends (n) Rents        (o) Interest      paid or   (q) Dividends (r) Rents          (s) Interest      paid or    accrued (add cols. 
                     or accrued                          and royalties                     accrued                      and royalties                   accrued         (q) through (t)) 
A 
B 
C 
    8                Add lines A through C, column (u). Enter the total here and on line 9, page 2 .                    . .  .        .    . .     .    .   8 
For Paperwork Reduction Act Notice, see instructions.                                                    Cat. No. 11440U                                           Form 1116 (2023) 

Form 1116 (2023)                                                                                                                        Page  2 
Part III Figuring the Credit 
9  Enter the amount from line 8. These are your total foreign taxes paid 
   or accrued for the category of income checked above Part I  .     .            9 
10 Enter the sum of any carryover of foreign taxes (from Schedule B, 
   line 3, column (xiv)) plus any carrybacks to the current tax year. If 
   you  enter  an  amount  on  line  10  and  you  don’t  need  to  attach 
   Schedule B, check here (see instructions)  .  .  .  . .       . .              10 
   (If your income was section 951A category income (box a above Part I), 
   leave line 10 blank.)
11 Add lines 9 and 10  .  . . .    .   .  .    . .  .  . .       . . .            11 

12 Reduction in foreign taxes (see instructions)  . .  . .       . . .            12  (                                       ) 

13 Taxes reclassified under high tax kickout (see instructions)    . .            13

14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit  . .  .                         14 
15 Enter the amount from line 7. This is your taxable income or (loss) from 
   sources outside the United States (before adjustments) for the category 
   of income checked above Part I. See instructions .  . .       . . .            15 
16 Adjustments to line 15 (see instructions)   . .  .  . .       . . .            16 
17 Combine the amounts on lines 15 and 16. This is your net foreign 
   source  taxable  income.  (If  the  result  is  zero  or  less,  you  have  no 
   foreign  tax  credit  for  the  category  of  income  you  checked  above 
   Part I. Skip lines 18 through 24. However, if you are filing more than 
   one Form 1116, you must complete line 20.)  .    .  . .       . . .            17 
18 Individuals:  Enter  the  amount  from  line  15  of  your  Form  1040, 
   1040-SR,  or  1040-NR.  Estates  and  trusts:    Enter  your  taxable 
   income without the deduction for your exemption     . .       . . .            18 
   Caution:      If you figured your tax using the lower rates on qualified dividends or capital gains, see 
   instructions. 
19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1”  . .     . . . . .  . .   .  .                         19 
20 Individuals:  Enter  the  total  of  Form  1040,  1040-SR,  or  1040-NR,  line  16,  and  Schedule  2  (Form 
   1040), line 2. Estates and trusts:  Enter the amount from Form 1041, Schedule G, line 1a; or the 
   total of Form 990-T, Part II, lines 2, 3, 4, and 6. Foreign estates and trusts should enter the amount 
   from Form 1040-NR, line 16. See instructions .   .  . .       . . .      .     . . . . .  . .   .  .                         20
   Caution: If you are completing line 20 for separate category g(lump-sum distributions), or, if you file 
   Form 8978, Partner’s Additional Reporting Year Tax, see instructions. 

21 Multiply line 20 by line 19 (maximum amount of credit)   .    . . .      .     . . . . .  . .   .  .                         21

22 Increase in limitation (section 960(c)) (see instructions)  . . . .      .     . . . . .  . .   .  .                         22

23 Add lines 21 and 22 .  . . .    .   .  .    . .  .  . .       . . .      .     . . . . .  . .   .  .                         23
24 Enter  the    smaller  of  line  14  or  line  23.  If  this  is  the  only  Form  1116  you  are  filing,  skip  lines  25 
   through 32 and enter this amount on line 33. Otherwise, complete the appropriate line in Part IV. See 
   instructions   . .   . . . .    .   .  .    . .  .  . .       . . .      .     . . . . .  . .   .  .                         24
Part IV  Summary of Credits From Separate Parts III (see instructions) 
25 Credit for taxes on section 951A category income    . .       . . .            25
26 Credit for taxes on foreign branch category income  . .       . . .            26 
27 Credit for taxes on passive category income  .   .  . .       . . .            27 
28 Credit for taxes on general category income  .   .  . .       . . .            28 
29 Credit for taxes on section 901(j) income  .  .  .  . .       . . .            29 
30 Credit for taxes on certain income re-sourced by treaty .     . . .            30
31 Credit for taxes on lump-sum distributions .  .  .  . .       . . .            31
32 Add lines 25 through 31  . .    .   .  .    . .  .  . .       . . .      .     . . . . .  . .   .  .                         32
33 Enter the smaller of line 20 or line 32  .  . .  .  . .       . . .      .     . . . . .  . .   .  .                         33
34 Reduction of credit for international boycott operations. See instructions for line 12  . . .   .  .                         34
35 Subtract line 34 from line 33. This is your foreign tax credit  . Enter here and on Schedule 3 (Form 
   1040), line 1; Form 1041, Schedule G, line 2a; or Form 990-T, Part III, line 1a  .   . .  . .   .  .                         35
                                                                                                                                   Form 1116 (2023)