# Form 1116

URL: https://pdf.net/pdf-forms/tax-forms/form-1116
Category: Tax Forms
Attributes: Trusted by accountants, Monthly top‑searched

IRS Form 1116 is used to claim a foreign tax credit** **for eligible foreign taxes paid or accrued when you do not qualify for the simplified election.

Use our fillable Form 1116 to claim your credit quickly and accurately. Just fill in the details, download the form, and submit it to the IRS.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/9b68074fd52c0f53ce637cae390abd7144a2b38d.pdf)

## How to Fill Out Form 1116

1. Open the editable Form 1116 and enter your name and Social Security number.
2. Check the box for the correct category of income.
3. Report your foreign source income and deductions.
4. List the foreign taxes you paid or accrued, and the countries in which they were imposed.
5. Calculate your foreign tax credit limitation and determine the allowable credit.
6. Sign the form and attach it to your federal income tax return.

## Facts

### What Is Form 1116 Used For?

Form 1116 is used to claim the foreign tax credit on your U.S. tax return. It helps individuals, estates, and trusts calculate the amount of credit they can take for certain income taxes paid or accrued to a foreign country or U.S. territory, avoiding double taxation. However, only certain taxes paid to U.S. territories qualify. That’s why it is important to consult the Form 1116 instructions to confirm eligibility.

### Who Should Use Form 1116?

You should use Form 1116 if you are an individual, estate, or trust that paid or accrued eligible foreign taxes** **to a foreign country or U.S. territory, and you do not qualify for the simplified election which allows taxpayers with $300 or less in foreign taxes ($600 if married filing jointly) to claim the credit without filing the form.

As for corporations, they should use Form 1118 to claim a foreign tax credit instead.

### When Is Form 1116 Due?

Form 1116 is due at the same time as your federal income tax return. This is generally April 15th for individuals and the same filing deadline for estates and trusts filing Form 1041. Extensions for your tax return generally extend the filing deadline for IRS Form 1116, but any tax owed remains due by the original deadline.

### What Happens If Form 1116 Is Not Submitted?

If Form 1116 is not submitted, the IRS may deny or delay your foreign tax credit, which can increase your tax liability. You may need to file an amended return to claim the credit later.

### How and Where Do I File Form 1116?

You file Form 1116 by attaching it to your federal income tax return, such as Form 1040, Form 1040-SR, or Form 1040-NR. You can submit it electronically through approved tax software or mail it to the IRS along with your paper tax return.

## Related forms

- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)
- [Form 1042-S](https://pdf.net/pdf-forms/tax-forms/form-1042-s)
- [Form W-8BEN](https://pdf.net/pdf-forms/tax-forms/w-8ben-form)
- [ Form 1040-NR](https://pdf.net/pdf-forms/tax-forms/form-1040-nr)
- [Schedule B (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-b-form-1040)