How do I calculate the gross income from all sources for Form 1116?

Gross income means the total of your gross receipts (reduced by cost of goods sold), total capital and ordinary gains (before subtracting any losses), and all other income (before subtracting any deductions).

Enter income from all sources and all categories, both U.S. and foreign. If you are a nonresident alien, include your income that isn't effectively connected with a trade or business in the United States. If you had to adjust your foreign qualified dividends or capital gains, include those amounts without regard to any adjustments.

Based on what you entered for your income earlier, we'll calculate what we think your gross income is, but you can change it if you need to.

Free federal for everyone

Start 2025 return