US Taxpayer sold a cabin in Canada in 2022

[duanecpa]

TP sold their cabin located in Canada in 2022 - Canadian tax return was prepared - the tax that was assessed by Canada in 2022 was paid in 2023. For preparing the U.S. tax return for 2022, can the TP accrue the tax that was assessed by Canada in 2022 but not paid until 2023 for the Foreign Tax Credit so that double taxation on their U.S. 2022 tax return - Canada and U.S. - is precluded? Citations please.

[New York Enrolled Agent]

Have you read the instructions for Form 1116? There is a section which I believe covers your situation.