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PRINTED: 11/16/2018 FORM APPROVEDDEPARTMENT OF HEALTH AND HUMAN SERVICES CENTERS FOR MEDICARE & MEDICAID SERVICES STATEMENT OF DEFICIENCIES AND PLAN OF CORRECTION(X1) PROVIDER/SUPPLIER/CIA IDENTIFICATION
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Form 1116 is used to claim the Foreign Tax Credit, allowing U.S. taxpayers to reduce their U.S. tax liability by the amount of foreign taxes paid on income sourced from outside the United States.
U.S. taxpayers who have paid or accrued foreign taxes on foreign-sourced income, and who wish to claim the Foreign Tax Credit, are required to file Form 1116.
To fill out Form 1116, taxpayers should gather information about foreign income and taxes paid, complete the necessary sections detailing the countries and amounts, and ensure accurate calculations for the credit.
The purpose of Form 1116 is to allow U.S. taxpayers to offset the amount of foreign income taxes paid against their U.S. tax liability, thereby avoiding double taxation.
Form 1116 requires reporting foreign income, foreign taxes paid or accrued, and details about the specific countries where the income was generated and taxes were paid.
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