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Lines 3d and 3e
For lines 3d and 3e, gross income means the total of your
gross receipts (reduced by cost of goods sold), total capital
and ordinary gains (before subtracting any losses), and all
other income (before subtracting any deductions).
Line 3d. Enter your gross foreign source income from the
category you checked above Part I of this
Form 1116. Include any foreign earned income you have
excluded on Form 2555 but don't include any other exempt
income.
If you had income from more than one country, you must
enter income from only one country in each column.
If you had to adjust your foreign qualified dividends or
capital gains (discussed earlier), include those amounts
without regard to any adjustments.
Line 3e. Enter on line 3e in each column your gross income
from all sources and all categories, both U.S. and foreign.
"Gross income from all sources" is a constant amount (that
is, you will enter the same amount on line 3e for each column
of all Forms 1116 that you file). Include any foreign earned
income you have excluded on Form 2555 but don't include
any other exempt income.
If you are a nonresident alien, include on both lines 3d and
3e your income that isn't effectively connected with a trade or
business in the United States.
If you had to adjust your foreign qualified dividends or
capital gains (discussed earlier), include those amounts
without regard to any adjustments.
