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 II (continued)

Case Study (continued)

Take a moment to look at John and Mary's entries on Form 1116, Part II.

Checkbox j or k

Checkbox k accrued is checked

Row A, Column l

12/31/2025

Row A, Column t

5,700

Row A, Column u:

5,700

Line 8:

5,700
Form 1116, Part II for John and Mary.