Line 1a does exclude foreign income that is not taxed in the USA. An example would be foreign earned income excluded on Form 2555 would not be included.
Thanks. So what should be included in 1a since it reads “gross income from sources within country”? This excluded income is the only income generated outside the US ( in my case interest paid to me in Puerto Rico)
For complete information on income from sources outside the USA, read the IRS "2018 instructions for form 1116". Then go to the foreign tax interview and go thru step by step.
