1099-Div Worksheet box 6d, Foreign source amount included in dividend, what should I include to claim credit for foreign taxes paid
I have a 1099-div issued by Allergan plc, which is an Irish company, i.e., foreign. I paid $0.56 in foreign taxes per the 1099-DIV box 6, on total ordinary dividends of $5.60 (box 1a) , $5.60 qualified dividends (box 1b). It's thus passive income reported to me on a qualified payee statement (the 1099-DIV). Also, the I'm married filing jointly. The total of all foreign taxes paid by my wife and myself are less than $600 ("the limit given in the Form 1040 instructions for the filing status" we are using.). Ireland is recognized by the US and doesn't support terrorism (not on US State Department list of State Sponsors of Terrorism (https://www.state.gov/j/ct/list/c14151.htm ). I held the stock for more than 16 days. I wasn't legally obligated to pay this amount to someone else. I'm not filing a form 4563. All my foreign taxes were legally owed and not eligible for a refund, as far as I know. Thus, I seem to meet all the requirements of the Form 1040 1nstructions, line 48, to allow me to take the foreign tax credit without filing a Form1116 (i.e., the Exception listed in the 1040 instructions)
So... do I just enter 5.60 in box 6d of the 1099-Div worksheet, block 6d? I saw in another answer, to just enter $0 in block 6d, but that doesn't make sense. All $5.60 of this dividend was from a foreign source. Why would I enter $0?