Per the 1116 Government Instructions https://www.irs.gov/pub/irs-pdf/i1116.pdf there are two requirements to use the 1116: 

Who should file. File Form 1116 to
claim the foreign tax credit if the
election, earlier, doesn't apply and:
• You are an individual, estate, or trust;
and
• You paid or accrued certain foreign
taxes to a foreign country or U.S.
possession.

If they meet both of those requirements the 1116 would apply. 

As for the 1099-R and the Social Security you would want to enter those into the tax return to determine if they would be taxable to your client.