Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Foreign Tax Credit and Completing Form 1116

Completing Form 1116

Part I (continued)

Line 3: Deductions

On lines 3a and 3b, enter deductions that are not definitely related to specific income, such as:

  • Adjustments for alimony paid
  • The standard deduction or certain itemized deductions (such as medical expenses, general sales taxes, and real estate taxes for the taxpayer's home)
Tip

Alimony (income and deduction) for divorce or separation instruments (or amendments) executed after December 31, 2018 was revoked.

The deduction for alimony payments was eliminated for divorce or separation agreements executed or modified after December 31, 2018.

Form 1116, Line 3a through 3c.