The boxed Gross Income for All Sources is the Smart Worksheet.
Line A displays Line 3e, gross income from all sources:
Line 3e is your GROSS income from ALL categories of income from ALL sources, both foreign and U.S. Gross income means income without taking into account any deductions or losses. The gross income from all sources is calculated for you automatically.
The Gross Income from All Sources Smart Worksheet can be adjusted on Line B of this worksheet (positive to increase the amount or negative to decrease the amount) on the FIRST COPY OF Form 1116 ONLY.
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