I have foreign source dividend income and foreign taxes paid on this income included on a 1099. As a result, I am filing form 1116. I also have foreign passive source income reported to me on form k-3 (included with my k-1). This income includes dividend income and other income. However, no foreign taxes were paid on this k1/k-3 income. Do I still include this foreign source income from my k-1/k3 on line 1a of form 1116? Or does line 1a of form 1116 only include foreign source income where foreign taxes were withheld and paid?
