I know this thread is a bit old but...
My completed Form 1116 has an amount on line 20 of $3274 and an amount on line 32 of zero (actually line 32 is blank). Line 33 instructions state "Enter the smaller of line 20 or line 32". The problem is, by those instructions, line 33 should be zero however, my line 33 has the amount of $313. What gives?
