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03-07-2019
03:12 PM
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Per the 1116 Government Instructions https://www.irs.gov/pub/irs-pdf/i1116.pdf there are two requirements to use the 1116:
Who should file. File Form 1116 to
claim the foreign tax credit if the
election, earlier, doesn't apply and:
• You are an individual, estate, or trust;
and
• You paid or accrued certain foreign
taxes to a foreign country or U.S.
possession.
If they meet both of those requirements the 1116 would apply.
As for the 1099-R and the Social Security you would want to enter those into the tax return to determine if they would be taxable to your client.
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