My son is a musician who performed in several countries in 2017. What to do about Form 1116?

[taxgirl1043]

In the interview for Form 1116, can I choose the country to be 'various', or do I have to do each country separately? Turbo tax seems to encourage me to do each country separately but my previous tax advisor said I can just choose various.

[DanO · Accepted solution]

Various would suffice. you can use one Form 1116 for each category of income.

Your son would have one category and can combine all his income from the different countries into one Form 1116.

Click here of more IRS information on Form 1116.

[taxgirl1043]

Thank you very much! Can he combine the income from all foreign countries, even those that didn't withheld from him any tax? Or does it have to be only the foreign countries that withheld tax?

[DanO]

I just found a tip from the IRS that you can put up to three foreign countries on one Form.  You would only use this form if your son paid taxes.
Here is the IRS link with good information, <a rel="nofollow" target="_blank" href="https://apps.irs.gov/app/vita/content/globalmedia/4491_foreign_tax_credit.pdf">https://apps.irs.gov/... pages 25-3 and 25-6

[taxgirl1043]

thank you very much!

[DanO]

You're welcome!

[taxgirl1043]

Thank you again. I read the link you gave. I assume that the 1116 form my son needs to fill is for general income, right? Also, his payments shouldn't have been taxed by those countries because these countries each have treaties with the US that they shouldn't tax payments under $5,000 or so. However, several of these countries still taxed him possibly due to clueless organizers of the events. Can I still fill for him the 1116? Thank you so much!

[DanO]

If you son was taxed then you can file the form to get credit. The income would be considered general income.