@George4Tacks I am referring to line 18 of 2019 f1116.  It seems that line 18 is not a straight carry-over taxable income from line 11b of f1040.  There were no foreign qualified dividends and capital gains so there is no exception.

According to page 21 of f1116 instructions, "If you have qualified dividends or capital gains, you may be required to make adjustments to those qualified dividends and gains before you take those
amounts into account on line 18."

The adjustment is by reducing the taxable income from line 11b f1040 by 0.5946 (15% preferential rate) of the qualified dividends and capital gains.  In other words, only 0.4054 of qualified dividends and capital gains flows to line 18 of f1116.

I would like to know whether you can let me know how the IRS got 0.5946? 

Thank you!