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CCH Axcess Tax

Prevent High Tax Kickout Treatment

Check the "Suppress high tax kickout treatment" field to prevent high tax kickout treatment on Form 1116 and Form 1116 AMT.

Check the "Suppress high tax kickout treatment - Form 1116 AMT" field to prevent high tax kickout treatment on Form 1116 AMT only.

When these fields are blank, passive income and taxes are placed in the general limitation category if the foreign taxes paid on the income exceed the highest U.S. tax that can be imposed on the income.

The maximum U.S. rate for the regular Form 1116 is 39.6%.

The maximum U.S. rate for the Form 1116 AMT is 28%.