Schedule C (Form 1116), Foreign Tax Redeterminations, is the Internal Revenue Service (IRS) schedule that tells the IRS about changes in foreign income taxes that relate to prior tax years. A taxpayer with a foreign tax redetermination under section 905(c) completes it and attaches it to the U.S. income tax return for the year in which the redetermination occurs. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS publishes the form and its instructions at www.irs.gov/Form1116.
Last updated
What is Schedule C (Form 1116)?
Schedule C (Form 1116), Foreign Tax Redeterminations, is the IRS schedule that identifies foreign tax redeterminations occurring in the current tax year, the income category and the earlier years they relate to, and satisfies your duty to notify the IRS of them.
A foreign tax redetermination is a change in the liability for foreign income taxes. The IRS instructions give three examples: accrued taxes that, when paid or later adjusted, differ from the amounts claimed as credits; accrued taxes that are not paid within 24 months after the close of the tax year to which they relate; and foreign income tax that is fully or partially refunded.
The schedule has five parts:
- Part I: increase in the amount of foreign taxes accrued.
- Part II: decrease in the amount of foreign taxes paid or accrued.
- Part III: change in foreign taxes paid or accrued and in the foreign tax credits (FTCs) claimed, by relation back year.
- Part IV: change in U.S. tax liability for each relation back year and other affected year.
- Part V: annual reporting for contested taxes for which a provisional foreign tax credit was claimed, beginning with the 2023 tax year.
The "relation back year" is the U.S. tax year in which the redetermined foreign taxes were originally taken into account. Schedule C is a schedule of Form 1116 and is not filed on its own. The schedule is filed separately for each category of income, and the instructions are published as Instructions for Schedule C (Form 1116).
Who needs to file Schedule C (Form 1116)?
Any taxpayer that has a foreign tax redetermination under section 905(c) must complete Schedule C (Form 1116) and attach it to the U.S. income tax return for the tax year in which the redetermination occurs. The instructions require the schedule whether or not the redetermination changed your U.S. tax liability.
- Taxpayers whose redetermination changes U.S. tax liability for any year must also file an amended return for the year whose liability is adjusted, in addition to Schedule C for the year of the redetermination.
- Taxpayers whose redetermination does not change the U.S. tax due for any year need not file an amended return; filing Schedule C with the return for the year of the redetermination satisfies the reporting requirement under Regulations section 1.905-4(b)(1)(v).
- Taxpayers who claimed a provisional foreign tax credit for a contested foreign income tax, by an election made on Form 7204, complete Part V each year until the year the contest is resolved.
Cash-basis filers (those who checked "Paid" on Form 1116, Part II) who pay additional foreign income taxes relating to a prior year do not have a redetermination for that payment. They report it on Form 1116, Part II, for the year they pay it, not in Part I of Schedule C.
When to file Schedule C (Form 1116)
File Schedule C (Form 1116) with the U.S. income tax return for the tax year in which the foreign tax redetermination occurs. The schedule has no separate due date of its own.
If the redetermination changes your U.S. tax liability for an earlier year, the instructions also require an amended return for that year.
For contested taxes with a provisional foreign tax credit, Part V is completed for each tax year following the year in which the election was made on Form 7204, up to and including the year the contest is resolved.
The December 2025 revision of the schedule and instructions is used for tax year 2025 and later years until the IRS issues a superseding revision.
Documents you need
- A statement in the format of Schedule C listing all requested information, only if there are more than three payor entities for a relation back year.
- A statement in the format of Schedule C, only if there are more than 2 relation back years in Parts I, II, III or IV, other affected years in Part IV, or more than 5 relation back years in Part V.
- An amended return for each tax year whose U.S. tax liability changes because of the foreign tax redetermination, in addition to Schedule C for the year the redetermination occurs.
- Form 7204, Consent To Extend the Time To Assess Tax Related to Contested Foreign Income Taxes—Provisional Foreign Tax Credit Agreement, only if you claim a provisional credit for a contested foreign income tax.
How to fill out Schedule C (Form 1116)
Enter your name and tax year
At the top, enter the calendar year or the other tax year's beginning and ending dates, your name and the identifying number shown on page 1 of your tax return.
Check one category of income
Check only one box, a through g (Section 951A category, foreign branch category, passive category, general category, section 901(j) income, certain income re-sourced by treaty, or lump-sum distributions). Use a separate Schedule C for each category. If you check box e, enter the sanctioned country code on line h; if you check box f, enter the treaty country code on line i.
Identify payors and years in Part I
For each relation back year (row A, B), starting with the most recent, enter the year in column 1, the payor's name and EIN or reference ID in columns 2a and 2b, the country or possession code in column 3, and the dates in columns 4 and 5 as MM/DD/YYYY.
Enter Part I amounts and subtotals
Enter the payor's income in column 6, additional tax in local and functional currency in columns 7 and 8, the original conversion rate in column 9, and the U.S. dollar amounts in columns 10 and 11. Add columns 10 and 11 in column 12, add a reference ID in column 13 for a contested tax if applicable, and complete the subtotal for each relation back year.
Complete Part II for decreases
Use the same payor, country and date columns for refunded or deemed refunded taxes. Enter the refunded amounts in columns 7 and 8, the conversion rate in column 9, column 10 and the originally reported amount in column 11, and subtract column 10 from column 11 in column 12. Check column 13 if the section 905(c)(2) 2-year rule applies.
Report foreign tax changes in Part III
For each relation back year, enter the date in column 1, the redetermined foreign taxes in column 2, the taxes per the original or amended return in column 3, and the FTC claimed before and after redetermination in columns 4 and 5.
Report U.S. tax liability in Part IV
For each relation back year or other affected year, enter the year-end date in column 1, the total redetermined U.S. tax liability in column 2, the total per the original or amended return in column 3, and subtract column 3 from column 2 in column 4.
Complete Part V for contested taxes
Complete this part only if you claimed a provisional credit for a contested tax. Enter the relation back year, payor, Form 7204 reference ID, country code and amount provisionally claimed in columns 1 through 5, check column 6 or 7 for ongoing or resolved, and give the resolution date, tax refunded and additional tax paid in columns 8 through 10.
Add statements for extra rows
If you exceed the rows on the form, prepare a statement listing all requested information in the Schedule C format, as described in the instructions.
Review and download the completed PDF
Check that all amounts are in U.S. dollars unless the form says otherwise and that dates use MM/DD/YYYY. Download or print the completed PDF from FillingPDF and attach it to your return as described under How to submit.
How to submit Schedule C (Form 1116)
Schedule C (Form 1116) is not filed on its own: it is attached to your U.S. income tax return, so it follows the channel you use for that return.
- With your income tax return: attach it to the return for the tax year in which the foreign tax redetermination occurs.
- With an amended return: if the redetermination changes your U.S. tax liability for another year, file an amended return for that year as well. See Foreign Tax Redeterminations in the Instructions for Form 1116.
- With extra statements: if the schedule has too few rows, attach a statement that lists all the requested information in the format of Schedule C (see the required documents below).
- With Form 7204: a contested foreign income tax for which you want a provisional credit also requires Form 7204.
The schedule prints no mailing address, portal or appointment rule of its own. The instructions and latest information are at www.irs.gov/Form1116. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Combining several categories of income on one schedule; the form requires a separate Schedule C for each applicable category and only one box checked on each.
- Reporting additional foreign income taxes paid on the cash basis for a prior year in Part I; those go on Form 1116, Part II, for the year paid.
- Skipping the schedule because the redetermination did not change your U.S. tax liability; the instructions say it must be filed regardless.
- Filing Schedule C but not an amended return for a year whose U.S. tax liability changed because of the redetermination.
- Entering amounts in a foreign currency where the schedule asks for U.S. dollars, or giving information in a language other than English.
- Using the current-year exchange rate in column 9 of Parts I and II; the instructions ask for the rate originally used to convert the local currency to U.S. dollars.
- Entering the wrong date in Part II, column 4 for a 2-year-rule redetermination; enter the date 24 months after the close of the tax year to which the taxes relate.
- Entering a different tax year in Part V, column 1 than the one entered on line 1 of the Form 7204 filed to claim the provisional credit.
- Listing more than three payors for a relation back year on the form instead of attaching a statement in the Schedule C format.
Frequently asked questions
What is Schedule C (Form 1116)?
Schedule C (Form 1116), Foreign Tax Redeterminations, is the IRS schedule that reports changes in foreign income taxes affecting prior tax years. It shows the category of income, the years affected, and the change in foreign taxes, foreign tax credits and U.S. tax liability.
Who has to file Schedule C (Form 1116)?
Any taxpayer with a foreign tax redetermination under section 905(c) must complete it and attach it to the U.S. income tax return for the year in which the redetermination occurs. The IRS instructions require it even if the redetermination did not change your U.S. tax liability.
Do I need an amended return in addition to Schedule C?
Only if the redetermination changes your U.S. tax liability for a year. Then you file an amended return for that year, plus Schedule C for the year of the redetermination. If no year's tax changes, Schedule C alone satisfies the reporting requirement.
What is a relation back year?
It is the U.S. tax year in which the foreign income taxes being redetermined were originally taken into account. In the instructions' example, taxes accrued in U.S. tax year 1 and increased in year 3 have year 1 as the relation back year.
Do I use one Schedule C for all categories of income?
No. Use a separate Schedule C for each applicable category of income and check only one box (a through g) on each. Boxes e and f also ask for a country code on lines h and i when checked.
What goes in Part V of Schedule C (Form 1116)?
Part V is annual reporting for contested foreign taxes for which you claimed a provisional foreign tax credit under an election made on Form 7204. You complete it for each later tax year, up to and including the year the contest is resolved.
Is there a deadline for Schedule C (Form 1116)?
It has no separate deadline: you attach it to the U.S. income tax return for the tax year in which the foreign tax redetermination occurs, so that return's due date applies. Amended returns are separate filings for affected years.
Can I fill out Schedule C (Form 1116) online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with the IRS; you attach it to your return and submit that return through the IRS channels.
Ready to fill out Schedule C (Form 1116)?
Fill out Schedule C (Form 1116) now