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Level 2
posted Mar 18, 2022 4:13:54 PM

Foreign Tax Credit Schedule 3 Line 1 Less than Combined 1099-DIV Box 7

I am using TT Deluxe desktop.

I have entered two 1099-DIVs with amounts in Box 7 that total $163.85.

I have gone through the Foreign tax questions and allocated the dividends to appropriate countires.

However, Schedule 3, Line 1 Foreign Tax Credit Worksheet shows only $144 and that is the figure that flows through to the 1040, Line 21. As a result, I am not getting full credit for the foreign tax withheld. 

I qualify for the exemption from using form 1116 as the amount is under $600. Foreign income is all dividends from RIC or Taiwan. An explanation for the $20 difference would be appreciated. 

 

0 5 895
5 Replies
Level 9
Mar 18, 2022 4:42:36 PM

Is the amount on form 1040 line 18 at least $164 to support the full credit?

Level 2
Mar 18, 2022 5:19:54 PM

Line 18 of 1040 is larger than credit.

Level 9
Mar 19, 2022 6:12:50 AM

Did you have any carryovers from TY2020 posted on form 1116 line 10?

Level 2
Mar 19, 2022 2:35:16 PM

No carry over. If there were, it should increase the credit up to the limit.

My only thought is that there is some reduction in credit for Taiwan taxes, but I haven't found a reference to it. Last year all foreign dividends were attributed to RIC and the whole amount flowed through to the 1040. This year most is RIC, but some is Taiwan.

Level 9
Mar 19, 2022 3:59:00 PM

Bring up form 1116.  In Part 2, are the dividends for each 1099 displayed and is the total on line 8 the full amount?