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Line 11

excess of the amount on line 4 over $246,250. For example, if

the amount on line 4 is $266,250, enter $271,250 instead—the

If for 2015 you claimed the foreign earned income exclusion,

additional $5,000 is 25% of $20,000 ($266,250 minus

housing exclusion, or housing deduction on Form 2555 or Form

$246,250).

2555-EZ, you must use the Foreign Earned Income Tax

Worksheet in these instructions to figure the amount to enter on

Line 9

line 11.

Don't enter more than the sum of your 2015 earned income plus

Form 1040NR. If for 2015 you filed Form 1040NR and you

$7,400 if you didn't file a joint return for 2015, at least one of your

reported capital gain distributions directly on Form 1040NR,

parents was alive at the end of 2015, and one of the following

line 14; you reported qualified dividends on Form 1040NR,

statements is true.

line 10b; or you had a gain on both lines 15 and 16 of

1. You were under age 18 at the end of 2015.

Schedule D (Form 1040), complete Part III of Form 8801 and

2. You were age 18 at the end of 2015 and didn't have

enter the amount from line 55 on line 11. All others, don't

earned income that was more than half of your support.

complete Part III. Instead, if Form 8801, line 10, is $185,400 or

less ($92,700 or less if you checked filing status box 3, 4, or 5 on

3. You were a full-time student at least age 19 but under age

Form 1040NR for 2015), figure the amount to enter on line 11 by

24 at the end of 2015 and didn't have earned income that was

multiplying line 10 by 26% (0.26). Otherwise, figure the amount

more than half of your support.

to enter on line 11 by multiplying line 10 by 28% (0.28) and

subtracting $3,708 ($1,854 if you checked filing status box 3, 4,

Certain January 1 birthdays. If you were born on January 1,

or 5 for 2015) from the result.

1998, you are considered to be 18 at the end of 2015. The

limitation just described applies to you only if you didn't have

Line 12

earned income that was more than half of your support.

If you were born on January 1, 1997, you are considered to

Figuring the MTFTCE. If you made an election to claim the

be 19 at the end of 2015. The limitation just described applies to

foreign tax credit on your 2015 Form 1040 (or Form 1040NR)

you only if you were a full-time student who didn't have earned

without filing Form 1116, your minimum tax foreign tax credit on

income that was more than half of your support.

exclusion items (MTFTCE) is the same as the foreign tax credit

on your 2015 Form 1040, line 48 (or Form 1040NR, line 46).

If you were born on January 1, 1992, you are considered to

Enter that amount on Form 8801, line 12. Otherwise, your

be 24 at the end of 2015. The limitation just described doesn't

MTFTCE is your 2015 AMT foreign tax credit (AMTFTC)

apply to you.

refigured using only exclusion items. Figure your MTFTCE as

Line 10

follows.

If you filed Form 1040NR for 2015 and had a net gain on the

Step 1. Separate your foreign source income into categories.

disposition of U.S. real property interests, line 10 can't be less

See your 2015 Instructions for Form 1116 for information about

than the smaller of that net gain or line 4.

categories of income. Complete a separate 2015 Form 1116 for

the MTFTCE for each separate category of income specified

above Part I of each Form 1116 you filed for 2015. Write

“MTFTCE” at the top margin of each 2015 Form 1116 that you

Foreign Earned Income Tax Worksheet—Line 11

Keep for Your Records

Before you begin:

If Form 8801, line 10, is zero, don't complete this worksheet.

1. Enter the amount from Form 8801, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2a. Enter the amount from your (and your spouse's if filing jointly) 2015 Form 2555, lines 45

and 50, or 2015 Form 2555-EZ, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2a.

b. Enter the total amount of any itemized deductions or exclusions you couldn't claim

because they are related to excluded income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2b.

c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2c.

3. Add lines 1 and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Tax on the amount on line 3.

If for 2015 you reported capital gain distributions directly on Form 1040, line 13; or you

reported qualified dividends on Form 1040, line 9b; or you had a gain on both lines 15 and

16 of Schedule D (Form 1040), enter the amount from line 3 of this worksheet on Form

8801, line 27. Complete the rest of Part III of Form 8801. However, before completing Part

III, see

Forms 2555 and

2555-EZ, later, to see if you must complete Part III with certain

modifications. Then enter the amount from Form 8801, line 55, here.

All others: If line 3 is $185,400 or less ($92,700 or less if married filing separately for

2015), multiply line 3 by 26% (0.26). Otherwise, multiply line 3 by 28% (0.28) and subtract

$3,708 ($1,854 if married filing separately for 2015) from the result.

5. Tax on the amount on line 2c. If line 2c is $185,400 or less ($92,700 or less if married filing

separately for 2015), multiply line 2c by 26% (0.26). Otherwise, multiply line 2c by 28% (0.28) and

subtract $3,708 ($1,854 if married filing separately for 2015) from the result . . . . . . . . . . . . . . . .

6. Subtract line 5 from line 4. Enter the result here and on Form 8801, line 11 . . . . . . . . . . . . . . . . .

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Instructions for Form 8801 (2016)

Instructions For Form 8801 - Credit For Prior Year Minimum Tax-Individuals, Estates-Trusts - 2016 Page 2

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