Form 1116, line 3b and 3a are dollar amounts and if there is a dollar amount, an explanation is needed. Here is the information:
Some deductions on your return may not definitely relate either to your foreign income on line 1 or your U.S. source income. Some examples of these deductions might be medical expenses that you deducted on Schedule A, line 4, or alimony that you paid and deducted on Schedule 1 (Form 1040), line 18a. These types of deductions need to be entered on lines 3a or 3b on the Foreign Tax Credit Computation Worksheet.
If you don't itemize your deductions, your standard deduction will automatically be brought to Form 1116.
See About Form 1116, Foreign Tax Credit which states: Line 3b.
Enter on line 3b any other deductions that don't definitely relate to any specific type of income (for example, the deduction for alimony paid from Schedule 1 (Form 1040), line 19a).
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