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Official form guide
Form 1116-SC: 1116 (Schedule C)
IRS Form 1116 Schedule C is used to report foreign tax redeterminations under section 905(c) that occur in the current tax year. It must be filed by any taxpayer who has a foreign tax redetermination, and it collects information on increases, decreases, or changes in foreign income taxes paid or accrued, including contested taxes. The schedule is attached to the U.S. income tax return for the year the redetermination occurs.
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IRS Form 1116-SC - 1116 (Schedule C)
IRS Form 1116 Schedule C is used to report foreign tax redeterminations under section 905(c) that occur in the current tax year. It must be filed by any taxpayer who has a foreign tax redetermination, and it collects information on increases, decreases, or changes in foreign income taxes paid or accrued, including contested taxes. The schedule is attached to the U.S. income tax return for the year the redetermination occurs.
Risk Radar
Scan points- 1Reporting cash-basis additional taxes as a redetermination in Part I is a common error.
- 2Checking more than one category box on a single Schedule C.
- 3Entering the wrong country code on line (h) or (i).
- 4Using cash basis and reporting additional prior-year taxes in Part I.
- 5Failing to attach a statement when there are more than 3 payor entities.
Plain English
This form tells the IRS about changes in foreign taxes you already reported on your tax return. If a foreign country later changes how much tax you owe, you use this schedule to update your U.S. foreign tax credit. It helps the IRS make sure your credit is correct.
Submission Date
- Filing date: 2025-12-31 10:33:26
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you have a foreign tax redetermination under section 905(c) that occurs in the current tax year.
- Do not use it when there is no foreign tax redetermination; it is only for reporting such redeterminations.
- Check Form 7204 instead when you are making a provisional foreign tax credit election for contested taxes.
Form selector
Use this form or another form?
You need to report a foreign tax redetermination that changes U.S. tax liability
You must file an amended return for the affected year in addition to Schedule C
✓ Confirm the year of the redetermination and the affected year
You are making a provisional foreign tax credit election for contested taxes
This election is required before using Schedule C for contested taxes
✓ Ensure you have a reference ID number
You need general guidance on foreign tax credit
Schedule C is a supplement to Form 1116; the instructions provide context
✓ Refer to the latest instructions at IRS.gov/Form1116
Deadline or filing window
The schedule is due with your U.S. income tax return for the tax year in which the foreign tax redetermination occurs. If you file an extension for your tax return, the schedule is due by the extended deadline. No separate extension is available for this schedule alone.
Checklist
What you need before filling it out
Part V, column 9
Tax refunded amount · Foreign tax authority notice
Part V, column 10
Additional tax paid · Foreign tax receipt or payment confirmation
Lines (h) and (i) country codes
Country code for sanctioned country · IRS.gov/CountryCodes
Checkbox for income category
Category of income · Instructions for Form 1116
Identifying number
Taxpayer identification number · Tax return page 1
Relation back years
Prior year tax returns · Filed returns
Before you submit
- 1Check that the revision date on Schedule C is December 2025.
- 2Verify that you have checked only one income category box.
- 3Confirm that all information is in English and amounts in U.S. dollars.
- 4If box e is checked, enter the correct country code from IRS.gov/CountryCodes.
- 5Ensure that the identifying number matches the one on page 1 of your tax return.
- 6If there are more than three payor entities, attach a statement following Schedule C format.
- 7If there are more than two relation back years, attach a statement.
- 8Complete Part V if you have contested foreign income taxes and previously made a provisional credit election.
- 9Attach Schedule C to your U.S. income tax return for the tax year in which the foreign tax redetermination occurs.
- 10If the redetermination changed your U.S. tax liability, also file an amended return for the affected year.
How to file this form
- 1Determine the tax year in which the foreign tax redetermination occurred.
- 2Obtain the December 2025 revision of Schedule C (Form 1116).
- 3Select the appropriate income category and check only one box.
- 4Fill in your name and identifying number as shown on page 1 of your tax return.
- 5Complete Parts I through V as applicable, using U.S. dollars and English.
- 6Attach Schedule C to your U.S. income tax return for the current tax year and file by the due date.
Known limitations
- 1This schedule is only for foreign tax redeterminations under section 905(c); it does not apply to other types of foreign tax adjustments.
- 2It does not replace the requirement to file an amended return if U.S. tax liability changes.
- 3It does not apply if there is no foreign tax redetermination in the current year.
- 4Only one income category per schedule; multiple categories require separate schedules.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2025. The source directs filers to IRS.gov/Form1116 for the latest information. The main change is that Part V column 9 has been split into column 9 (tax refunded) and column 10 (additional tax paid).
What changed or needs a fresh check
- Edition date — confirm the revision date is December 2025
- Part V columns — verify column 9 is for tax refunded and column 10 for additional tax paid
- Language — all information must be in English
- Currency — all amounts must be in U.S. dollars unless specified
- Country code — if box e is checked, use the country code from IRS.gov/CountryCodes
- Checkbox — check only one box per schedule for income category
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Schedule C and all supporting documents for your records.
- 2Keep records for at least three years from the date of filing, or longer if required by the IRS.
- 3If you filed an amended return due to a change in U.S. tax liability, expect a notice from the IRS regarding processing.
- 4If you discover an error after filing, file an amended return (Form 1040-X) to correct the Schedule C information.
- 5For contested taxes, ensure you continue to file Schedule C each year until the contest is resolved.
Sources
- SRCInstructions p.1 — 'Who Must File: Any taxpayer that has a foreign tax redetermination under section 905(c) must complete this schedule'
- SRCInstructions p.1 — 'This schedule must be filed irrespective of whether the foreign tax redetermination changed your U.S. tax liability'
- SRCInstructions p.1 — 'If your U.S. tax liability for any year changes by reason of the foreign tax redetermination, you must file an amended return'
- SRCInstructions p.1 — 'Use Part V to satisfy the annual reporting requirement under Regulations section 1.905-1(d)(4)(iv) for contested foreign income taxes'
- SRCInstructions p.2 — 'All information reported on Schedule C must be in English. All amounts must be stated in U.S. dollars'
- SRCInstructions p.2 — 'If there are more than three payor entities for a relation back year, attach a statement'
- SRCForm p.1 — 'Use a separate Schedule C (Form 1116) for each applicable category of income listed below. See instructions. Check only one box on each schedule.'
- SRCInstructions p.1 — 'Continuous-use. Use the December 2025 revision of Schedule C and these instructions for tax year 2025 and subsequent years'
Common confusion points
Do I need to file Schedule C if the foreign tax redetermination didn't change my U.S. tax?
The instructions say it must be filed regardless
→ Check the instructions: 'must be filed irrespective of whether the foreign tax redetermination changed your U.S. tax liability'
What is a foreign tax redetermination?
The term is defined in the instructions
→ See the definition: a change in liability for foreign income taxes, including adjustments to accrued amounts
Do I need to file an amended return?
Only if U.S. tax liability changes
→ Check if the redetermination changed the amount of U.S. tax due
Can I check more than one income category box?
The form says 'Check only one box on each schedule'
→ Use separate schedules for each category
What currency should I use?
The instructions say all amounts in U.S. dollars unless specified
→ Convert foreign currency to USD using appropriate exchange rate
What if I have more than three payor entities?
The instructions allow attaching a statement
→ Attach a statement listing all payor entities following Schedule C format
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Instructions for Form 1116 — Refer to the instructions for additional guidance on foreign tax redeterminations.
Questions about IRS Form 1116-SC
What is IRS Form 1116-SC used for?
This form tells the IRS about changes in foreign taxes you already reported on your tax return. If a foreign country later changes how much tax you owe, you use this schedule to update your U.S. foreign tax credit. It helps the IRS make sure your credit is correct.
Who must file IRS Form 1116-SC?
Any taxpayer that has a foreign tax redetermination under section 905(c) must complete this schedule and attach it to their U.S. income tax return for the tax year in which the redetermination occurs.
What information does IRS Form 1116-SC require?
The schedule collects information about foreign tax redeterminations in Parts I through V, including payor names and EINs, country codes, relation back years, amounts of tax paid or accrued, and changes in U.S. tax liability. Part V specifically covers contested foreign income taxes for which a provisional credit was claimed on Form 7204.
When is IRS Form 1116-SC due?
The schedule must be attached to your U.S. income tax return for the tax year in which the foreign tax redetermination occurs. The return filing deadline determines when the schedule is due.
Where do I file IRS Form 1116-SC?
Attach Schedule C to your U.S. income tax return. The return is filed with the IRS according to the instructions for Form 1116; no separate mailing address is provided for this schedule.
How do I complete IRS Form 1116-SC?
First, check the appropriate category box at the top of the schedule (only one box per schedule). Complete Parts I through V as applicable, using the relation back year ending dates and payor information. If you have more than three payor entities or more than two relation back years, attach a statement following the schedule's format. Sign and date your return as usual.
What happens if IRS Form 1116-SC is filed incorrectly?
Failure to attach Schedule C when required may result in an incomplete return and potential IRS notice. Incorrect reporting could lead to an inaccurate foreign tax credit and possible IRS examination.
Do I need to file Schedule C if the foreign tax redetermination didn't change my U.S. tax?
The instructions say it must be filed regardless Check the instructions: 'must be filed irrespective of whether the foreign tax redetermination changed your U.S. tax liability'
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