From TT's on demand guidance:
Form 1116 (COPY 1) : Line 3d
Part I, line 3d, all columns:
From the corresponding copy of the Foreign Tax Credit Computation Worksheet, line 1f of the corresponding column. Additionally, if this is a General category of income (Box d is marked above), and there is an entry in the related column in the Income Excluded on Form 2555 Smart Worksheet on the Foreign Tax Credit Computation Worksheet, then from the corresponding copy of the Foreign Tax Credit Computation Worksheet, line 1f of the corresponding column, PLUS Form 2555, line 45, of the indicated copy(ies) of Form 2555.
Form 1116 (COPY 1) -- Foreign Tax Credit Comp Wks Link for 2555
Form 2555 p3-T Line 45
Form 2555 p3-S Line 45
Form 1116 (COPY 1) -- Foreign Tax Credit Comp Wks Gross income
