Does your client have any foreign tax paid on passive income?  If so, is your client eligible for claiming FTC without F.1116?  If your answers to both questions are yes, you can ignore it.

If your client does not have any foreign tax paid on passive income and does not have foreign source income in other baskets (e.g. general limitation), you can also ignore that.

Otherwise, you may need to account for it on F.1116, especially if your client has ODL, SLL, and/or OFL.