asked

I received a Sch K-1, form 1041, Box 14 with item code H for Foreign Gross Receipts and expenses, categorized as passive income from other countries with a gross amount of $510. Additionally, Box 14 has a code B for Passive Income from other countries with taxes of $36. Do these amounts need to be reported on other forms, and if so, which forms and lines should they be reported on? Also, can the $36 foreign tax be directly reported on page 2 of the 1040 as a foreign tax credit, given that I have other foreign tax credits but do not exceed the $600 allowed for MFJ?

February 14th, 2023

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