reporting Canadian dividends on US return

[skobes]

Would US citizen in Canada with eligible dividends report actual amount (T5 box 24) as US taxable, or the gross-up amount (T5 box 25)?

Actual amount seems more likely to me but wanted to make sure. And I assume the dividend tax credit in box 26 just reduces Canadian tax creditable on 1116.

[nelsona]

Actual amount.