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 line 3a, enter the standard deduction or certain itemized deductions (such as medical expenses, general sales taxes and real estate taxes for the taxpayer's home).

On line 3b, enter other deductions such as adjustment for alimony paid and the qualified passenger vehicle loan interest deduction from Part IV of Schedule 1-A.

Attach a statement listing the separate expenses included on line 3b.

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Alimony (income and deduction) for divorce or separation instruments (or amendments) executed after December 31, 2018 was revoked.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