Does mutual fund investment for Foreign Source Income of $252 need to be reported on income tax and how?

[Foxman]

$252 gain in stock investment foreign income source, and foreign tax paid $20 listed on the summary of the 2018 additional tax information page. It's not form 1099. 

and  also another line  of another security stock said potential state tax exclusion from goverment obligation. Exclusion amount $46. 

What am I suppose to do with this

[itonewbie]

You mean the foreign tax is not reported in Box 7 of 1099-DIV?  Normally, it's the foreign source income and US bond interest that would appear on the supplemental statement.

[Foxman]

It did reported on box 7 $20 tax paid.  but the question is what to do with the $252 of foreign unearned income from investment?

[Terry53029]

was it unrealized gain ?

[itonewbie]

Why would you think it might be an unrealized gain?

[itonewbie · Accepted solution]

If your client has no other foreign source income and this is the only foreign tax he/she had paid, you can claim this as a nonrefundable credit on the Sch 3, Line 48, without F.1116.

[sjrcpa]

If you need to fill out the 1116 the 252 is foreign source income.