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Form 1116 Foreign Tax Credit question

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    Form 1116 Foreign Tax Credit question

    Regarding Form 1116 Foreign Tax Credit, instruction says to enter
    following itemized deductions from Schedule A (Form 1040) on Line 3a.

    -- Medical expenses (line 4)
    -- General sales tax (line 5)
    -- Real estate taxes (line 6)

    Does anybody know why State Income Taxes (also on line 5) is NOT listed
    as includible item on Line 3a of Form 1116.

    Also on Form 1116 "AMT" Foreign Tax Credit, my ATX software does NOT show
    on Line 3a, the amount shown on the same Line 3a of Form 1116 "Regular"
    Foreign Tax Credit. Is this correct?

    or, is it because on Line 3 of Form 6251 Alternative Minimum Tax picks up
    taxes from Schedule A (form 1040) Line 9.

    Appreciate readers' views and responses. Thanks.
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