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Question on FTC carryover

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    Question on FTC carryover

    Hi all:

    The question is whether there are conditions on using Foreign Tax Credit carryover. For example, if John(U.S. Citizen) worked in England in 2007, and paid $40k tax to UK, but his FTC limit for 2007 is $30K. Thus John has 10K FTC for carryover.

    To use the carryover in 2008, does John need to be staying in UK in 2008 ? If he ended his expat assignment by the end of 2007, can he still use any FTC carryover ? In short, does he need foreign earned income in 2008 to use FTC carryover from 2007 ?

    (My guess is he needs foreign earned income in 2008, because otherwise his 2008 FTC limit will be zero).

    THanks in advance for answering.
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