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Instructions for Form 1116 (2003)
Foreign Tax Credit
(Individual, Estate, or Trust)
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
General Instructions
A Change To Note
Election To Claim the Foreign Tax Credit Without Filing Form 1116
Purpose of Form
Credit or Deduction
Foreign Taxes Eligible for a Credit
Foreign Taxes Not Eligible for a Credit
Foreign Currency Conversion
Foreign Tax Credit Redeterminations
Exception.
Income From Sources Outside the United States
Categories of Income
a. Passive Income
b. High Withholding Tax Interest
c. Financial Services Income
d. Shipping Income
e. Dividends From a DISC or Former DISC
f. Certain Distributions From a FSC or Former FSC
g. Lump-Sum Distributions
h. Section 901(j) Income
i. Certain Income Re-sourced by Treaty
j. General Limitation Income
Special Rules
High-Taxed Income
Look-Through Rules
Reporting Foreign Tax Information From Partnerships and S Corporations
Foreign Qualified Dividends and Capital Gains (Losses)
Specific Instructions
Part I—Taxable Income or Loss From Sources Outside the United States
Line l—Foreign Country or U.S. Possession
Line 1—Foreign Gross Income
Lines 2 Through 5—Deductions and Losses
Part II—Foreign Taxes Paid or Accrued
Part III—Figuring the Credit
Line 10
Line 12
Line 14
Line 15
Line 17
Line 19
Line 21
Part IV—Summary of Credits From Separate Parts III
Line 31
Instructions for Form 1116 - Notices
Paperwork Reduction Act Notice.
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