I respectfully disagree.

If you will go to your 2020 PS (since that year actually had all the entries for Foreign Taxes from a K-1), find a client that had a positive tax for the year, no Foreign Tax Credit, and try this experiment.

The following numbers came from an actual client with a K-1 from Plains All American Pipeline. His tentative tax before credits was 13476

Give the client a PTP. Then make the following entries:

Line 1 Ordinary business income (loss)  -2628

16A Canada

16B Gross Income from all sources      3400

16C Gross income sourced at the partner level    2

16F Foreign gross income passive category    844

16I Deduction allocated individual level - interest expense    586

16M Deductions passive category   628

16P Total foreign taxes paid   71

Then use the QuickZoom button to enter the additional info as required

Enter 12/31/20 on line 1 for date paid

On line 2a check the box to claim a credit

Double click the box on line 3a to link to a Form 1116

Select A for the country column

Then look at Schedule 3 Additional Credits and Payments Line 1 and see if you didn't get a $71 Foreign Tax Credit

Also take a look at Form 1116 (since total foreign taxes for this MFJ client were less than 600 this form will not even be filed with the IRS)