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 3a: Standard Deduction

For taxpayers who do not itemize deductions, in line 3a, enter:

  • Their standard deduction or
  • The allowable portion of their standard deduction (from line 2d of Publication 1321's worksheet) for taxpayers who received exempt income under IRC 933
Form 1116, lines 3a through 3g with line 3a highlighted.