After running another Trust through TurboTax Business, column (u) had a non-zero number, but didn't match the sum of columns (q), (r), (s), (t).
After working another form, I realized you could get the data source for the field by right clicking. For column (u), the data source information is:
"The sum of columns (q), (r), (s), and (t) for lines A, B, and C, multiplied by the estate's or trust's portion. The estate's or trust's portion is 1.00000000 minus the beneficiaries' portion (Form 1041, page 2, Schedule B, line 11 divided by line 7). "
This provided more than the detail of the column header "Total foreign taxes paid or accrued (add columns (q) through (t))."
Also, the Form 1116 about information provided the following guidance:
"Enter 100% of the foreign taxes withheld or paid for foreign country A, B, and C in columns (m) through (t). The program fills in column (u) with the estate's or trust's portion only. Refer to the data source for column (u) for detailed information on how the 'estate's or trust's portion' is determined."
For the example that started this thread, all of the income was distributed to the beneficiaries, so column (u) is $0. For the other trust I was working, not all of the income distributed to the beneficiaries, so the value was greater than $0, but less than the total amount.
The rest of the foreign tax amounts are seen in the Schedule K-1s on Line 14 as B (Foreign Taxes).
