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cross-border-taxAnswered

If foreign taxes were higher than the U.S. foreign tax credit limit this year, are they lost or can they still be used later?

RM
Rachel Monroesubscriber
April 10, 2026 1,678 views 1 answer
cross-borderIRSforeign tax creditcarryforwardForm 1116

I want the practical IRS answer, not a vague statement that 'credits carry forward.' Please explain the one-year carryback, the ten-year carryforward, why the limit still matters first, and why the simplified no-Form-1116 route can quietly destroy carryover flexibility.

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