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
Recent developments
Changes to the 2021 Instructions for Schedule B (Form 1116) -- 17-MAR-2022)
Schedules
Use Schedule B (Form 1116) to reconcile your prior year foreign tax carryover with your current year foreign tax carryover.
Current revision
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
Other items you may find useful
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