Thank you for your help.
(a) I only have one form 1116 for general income; the other form 1166 is for a passive income.
(c) Yes, I have a schedule -SE. My country of residence is Canada.
In form 1116 (general income) , line 14, my total foreign tax credit looks correct.
In form 1116 (general income) , line 20, the tax credit is reduced and only corresponds to my taxes owed (before self employed tax) from Form 1040, line 16.
In form 1040, line 23, there is self-employment tax (from schedule 2, line 21). This is the tax I cannot get rid of.
May be the problem is not form 1116 but schedule 2?
