Since my foreign tax credit is only $9, I understand I need not fill out form 116. Therefore, where do I enter my foreign income which is 261?

[ToddL]

Where did you get the foreign income amount of $261?

[ToddL · Accepted solution]

(If you get an error or the program requires an entry,  both interview use Box 6d to enter the Foreign-source Income amount).

You only need to report the foreign income separately if you are completing Form 1116. 

Foreign income is reported on Form 1099-DIV or Form 1099-INT and is included in the amounts for all other dividends & interest.