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F1116-007-01

IRS Explanation

If only one Form 1116 is present in the return, then all of the following must be equal to zero if an amount is entered: ‘ForeignIncmSection951ACrAmt’, ‘ForeignBranchIncomeCrAmt’, ‘ForeignPassiveIncTaxCreditAmt’, ‘ForeignGeneralIncTaxCreditAmt’,
‘ForeignIncmSection901jCrAmt’, ‘ForeignIncRsrcdTreatyTaxCrAmt’, ‘ForeignIncLumpSumDistribCrAmt’, ‘TentativeForeignTaxCreditAmt’.

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