Even though a country did not withhold taxes, we include it's income because that will increase the foreign tax credit limit and reduce carryovers. You have 9 countries. That will call for 3 f1116's. In order to keep it as simple as possible, you won't use the 2 actual 1099's. So delete the foreign tax paid in box 7 on both of them.
You will create 9 fictitious 1099's. Each will represent one country and one column on a f1116. The name of each 1099 will be the country it represents. In box 1a, insert a zero. In box 7, insert the foreign tax withheld. If the country did not withhold any tax, then insert $1.00 into box 7. This is tempy and will be deleted later.
Set them up in the following order. The 1st 3 have actual amounts in box 7.The 2nd three, 1 will have the actual payment in box 7, the other 2 have only $1.00 each. The 3rd set will also have 1 actual amount in box 7, the other 2 $1.00. This arrangement will get the 1st f1116 with the greatest tax paid and the other 2 behind it will have only 1 actual tax paid.
Once you have it all setup, to insure a clean start, delete all f1116's. Then run them thru as per the technique. After you are completely done, bring the f1116 wks. and override the $1.00 with a zero.
