For 16 G and H, TT states the following:
The source (U.S. versus foreign) of some deductions is determined based on the residency of the partner. The program will assume that the partner is a U.S. citizen or resident and enter the entire amount for codes G and H in the U.S. Source column. If this program assumption is not correct, enter the correct amounts in the U.S. Source and Foreign Source columns.
