Thanks, Itonewbie.

The TP is a US citizen residing in the US since 2015. He worked in Canada in past years and took the election to tax Canadian retirement income as it is distributed. His FTC carryovers appear to be related to salaries and this appears to be the first year he has taken retirement distributions.

What you say makes sense. So this appears to be general limitation income since it is distributions from retirement plans related to his employment?

I wonder why every source I read regarding foreign retirement income said it is reported as lump-sum distribution income? The passive and general limitation categories never listed retirement income. I guess that is what threw me off.

Thanks for your help.