@CB1946 The main reason I posted originally was because when Dave mentioned the concept of different definitions in different contexts, it piqued my curiosity about what particular characteristics of the foreign income might lead to that outcome. I've been doing Form 1116 for about 25 years, with international tax professionals doing my returns for a good chunk of that time, and the foreign qualified dividends that are part of Box 1B of the 1099 have always been the exact same foreign qualified dividends that we used for Form 1116. If you ever get a sense of what specifically triggers the difference with your fund's investments, it would be great if you posted back. 🙂
