Формуляр 1116 Инструкции за схема Б
Инструкция за график Б (Форм 1116), график за уреждане на прехвърлянето на чуждестранни данъци
Ревизия декември 2022 г
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- Формуляр 1116 График Б - График за съгласуване на прехвърлянето на чуждестранни данъци
Department of the Treasury
Internal Revenue Service
Instructions for Schedule B
(Form 1116)
(Rev. December 2022)
Foreign Tax Carryover Reconciliation Schedule
Section references are to the Internal Revenue Code
Who Must File
unless otherwise noted.
With respect to each separate category of income, if
you’re filing Form 1116 that has a foreign tax carryover in
the prior tax year, the current tax year, or both, you must
file Schedule B for that separate category of income.
Future Developments
For the latest information about developments related to
Schedule B (Form 1116) and its instructions, such as
legislation enacted after they were published, go to
Definitions
Excess limitation. If your foreign tax credit limitation
(Form 1116, Part III, line 23) exceeds your current year
foreign taxes available for credit (the sum of Form 1116,
Part III, lines 9, 12, and 13), you have an excess limitation.
Excess foreign taxes. If your current year foreign taxes
available for credit (the sum of Form 1116, Part III, lines 9,
12, and 13) exceed your foreign tax credit limitation (Form
1116, Part III, line 23), you have excess foreign taxes.
What’s New
Line 1 of Schedule B has been revised to instruct filers to
enter the amounts from the appropriate columns of line 8
of the prior year Schedule B.
The “Caution” at the top of the Line 1 Reconciliation
Worksheet at the end of these instructions has been
updated to clarify that the worksheet should now only be
used in cases where you’re amending your 2021 foreign
tax credit within the special 10-year limitation period
described in section 6511(d)(3) (or section 6511(c) if the
period is extended by agreement).
Specific Instructions
Important: All information reported on Schedule B must
be in English. All amounts must be stated in U.S. dollars.
Checkboxes at top of page 1. Use a separate
Schedule B for each applicable category of income and
check the corresponding box. Check only one box for
each completed Schedule B.
See Categories of Income in the Instructions for Form
1116 for additional information regarding separate
categories. For country codes on lines (h) and (i), see
IRS.gov/CountryCodes for the code to use.
General Instructions
Purpose of Schedule
Schedule B (Form 1116) is used to reconcile your prior
year foreign tax carryover with your current year foreign
tax carryover. Taxpayers are therefore reporting running
balances of their foreign tax carryovers showing all activity
since the filing of their prior year income tax return.
Note. Don’t complete Schedule B for section 951A
category income because the carryover provisions of
section 904(c) don’t apply to foreign taxes assigned to
section 951A category income.
Lines 1 through 3. On these lines, you figure your
adjusted foreign tax carryover from the prior tax year
which is available for credit in the current tax year. The
total amount on line 3, column (xiv), is included on Form
1116, Part III, line 10.
(defined later), some or all of the line 3 adjusted foreign
tax carryover amount will be utilized in the current tax
year. This activity is shown on line 4 of Schedule B.
foreign taxes (defined later), none of the line 3 adjusted
foreign tax carryover amount will be utilized in the current
tax year. If you have any remaining carryover from the
10th preceding tax year, this carryover amount will expire
unused. This activity is shown on line 5 of Schedule B.
Furthermore, you will generate a foreign tax carryover in
the current tax year which can be carried back to the prior
tax year and/or carried forward to future tax years (see the
line 10 instructions in the Instructions for Form 1116 for
details). This activity is shown on lines 6 through 8 of
Schedule B.
Line 1. Foreign tax carryover from the prior tax year.
Enter on line 1 the amounts from the appropriate columns
of line 8 of the prior year Schedule B. For example, enter
on line 1, column (i) of the current year Schedule B the
amount from line 8, column (ii) of the prior year
Schedule B. Enter on line 1, column (ii) of the current year
Schedule B the amount from line 8, column (iii) of the prior
year Schedule B. Enter on line 1, column (iii) of the current
year Schedule B the amount from line 8, column (iv) of the
prior year Schedule B.
Line 2. Adjustments to line 1. Report on lines 2a, 2b,
2c, 2d, etc., any adjustments resulting from events that
occurred between the filing of your prior year tax return
and the filing of your current year tax return.
Line 2a. Carryback adjustment. Enter on line 2a,
column (xii), the difference between any estimated
carryback amount you may have used on your prior year
carryover schedule (that is, any estimated carryback
Dec 29, 2022
Cat. No. 37626c
amount that you entered on line 7, column (xiii), of the
prior year Schedule B) and the actual carryback amount.
Example. For 2022, Sam has excess foreign taxes of
$100 entered on Schedule B, line 6, column (xiii). Sam
enters $20 on line 7 as the estimated amount of line 6 to
be carried back to 2021. He enters $80 on line 8 as the
carryover amount for following years. The actual
carryback amount to 2021 is later determined to be $15.
In 2023, Sam enters $80 on line 1, column (xii), as the
carryover from 2022, corresponding to the amount
entered on line 8, column (xiii), of Schedule B filed for the
2022 tax year. Because the estimated carryback amount
of $20 from 2022 to 2021 (entered on line 7 of Schedule B
filed for 2022) exceeds the actual carryback of $15, Sam
will enter the $5 excess ($20 − $15) on line 2a of his 2023
Schedule B as a positive number. Assuming no other
adjustments are needed, the total carryover amount from
2022 entered on line 3, column (xii), of Sam’s 2023
Schedule B will be $85 ($80 + $5).
subtotal on line 4, column (vii); the $250 subtotal on line 4,
column (viii); and the $250 total on line 4, column (xiv).
The line 4, column (xiv), total can’t exceed the
amount of the current year excess limitation.
!
CAUTION
Line 5. Foreign tax carryover expired unused in cur-
rent tax year. Line 5 is completed only with respect to
the 10th preceding tax year (and the “Subtotal” and
“Totals” columns). For the 10th preceding tax year
(column (i)), combine lines 3 and 4 and enter the result on
line 5, column (i).
Line 6. Foreign tax carryover generated in current
tax year. With respect to a given separate limitation,
line 6 is completed only if you have current year excess
column (xiii) (the current tax year column) the amount of
your unused foreign tax for the current tax year (that is,
the amount by which the sum of Form 1116, Part III, lines
9, 12, and 13, exceeds the amount on Form 1116, Part III,
line 23). Also enter the same amount in the “Totals”
column (column (xiv)).
Line 7. Actual or estimated amount of line 6 to be
carried back to the prior tax year. Enter the amount of
line 6 carried back to the first preceding tax year. If, at the
time you file your current year income tax return, the
actual amount isn’t available, an estimated or tentative
amount may be entered on line 7. If an estimated amount
is entered on line 7 and this amount differs from the actual
carryback amount, the difference will be entered on
line 2a of your subsequent year Schedule B.
Line 2b. Adjustments for section 905(c)
redeterminations. Enter on line 2b any adjustments
needed for section 905(c) redeterminations. See Foreign
Tax Redeterminations in the Instructions for Form 1116
for additional information.
Lines 2c, 2d, 2e, etc. Include on these additional lines
the following types of adjustments needed to reflect:
Domestic audit adjustments, and
•
Any other adjustments needed to properly reflect the
•
total carryover amount from the prior tax year that is
available for credit in the current tax year.
Note. Be sure to enter a brief description of each
applicable adjustment item immediately after the lower
case letter in the first column of the schedule.
Note. In order to carry back amounts to the first
preceding tax year, that first preceding tax year must be
Definitions).
Line 3. Adjusted foreign tax carryover from prior tax
year. Combine lines 1 and 2. The total amount on line 3,
column (xiv), is the adjusted carryover amount from the
prior tax year. It is included on Form 1116, Part III, line 10
(and, if filing an amended return, combined with
carrybacks into the current tax year) to determine the total
amount of foreign taxes that are available for credit in the
current tax year.
Line 4. Foreign tax carryover used in current tax
year. With respect to a given separate limitation, line 4 is
completed only if you have a current year excess
limitation (defined earlier).
Enter in each column the foreign tax carryover utilized
in the current tax year. Starting with column (i), the amount
to be entered on line 4 of a given column will be the
amount on line 3 of that column, but only to the extent that
it doesn’t exceed:
Note. When this line 7 carryback amount is subtracted
from line 6, the difference is the amount of the foreign tax
carryover generated in the current tax year which will be
carried forward to your subsequent tax year.
Line 1 Reconciliation Worksheet
If you're amending your 2021 foreign tax credit within the
special 10-year limitation period described in section
6511(d)(3) (or section 6511(c) if the period is extended by
agreement), use the worksheet at the end of the
instructions to figure the amounts to be entered on line 1
of your Schedule B for 2021.
Lines 2 through 5. Use the instructions for lines 4
through 7 of Schedule B earlier to complete lines 2
through 5, respectively, of the Line 1 Reconciliation
Worksheet.
The amount of the current year excess limitation
•
(defined earlier), less
The sum of all amounts entered in all previous columns
•
Additional Information
of line 4.
Example. For the current tax year, Bob has an excess
For more information, see section 904(c) and Regulations
section 1.904-2.
limitation of $250. The amount on line 3, column (i), is
$80. The amount on line 3, column (ii), is $60. The amount
on line 3, column (iii), is $130. The amount on line 3 of all
subsequent columns is irrelevant for purposes of this
example. Bob enters $80 on line 4, column (i); $60 on
line 4, column (ii); $110 on line 4, column (iii); the $250
Paperwork Reduction Act Notice.
We ask for the information on Schedule B to carry out the
Internal Revenue laws of the United States. You're
required to give us the information. We need it to ensure
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Instructions for Schedule B (Form 1116) (Rev. 12-2022)
that you're complying with these laws and to allow us to
figure and collect the right amount of tax.
estimated burden for individual taxpayers filing this form is
approved under OMB control number 1545-0074 and is
included in the estimates shown in the instructions for
their individual income tax return. The estimated burden
for all other taxpayers who file this form is
You're not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
Recordkeeping, 13 min.; Learning about the law or
the form, 21 min.; Preparing the form, 56 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
write to the IRS at the address listed in the instructions of
the tax return with which this form is filed.
information are confidential, as required by section 6103.
The time needed to complete and file Schedule B will
vary depending on individual circumstances. The
Instructions for Schedule B (Form 1116) (Rev. 12-2022)
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Instructions for Schedule B (Form 1116) (Rev. 12-2022)