from 1116 instructions:
Line 3b. Enter on line 3b any other
deductions that don't definitely relate to
any specific type of income (for
example, the deduction for alimony paid
from Schedule 1 (Form 1040), line 18a).
an IRA would fit this category but it's only supposed to be a pro-rata portion of your IRA
(gross foreign income to gross income from all sources - i would use 3d divided by 3e times your IRA deduction)
for an explanation enter IRA
did you know that if your FTC is less than $300 for single filers $600 for joint filers, the 1116 is not required unless
1) the FTC is from a category other than passive income (for this purpose passive really means portfolio income like dividends and interest) and
2) you have no FTC carryover from prior years
