Because, in some cases, you would not know if it were required or not and best practices are to included it. I happen to be lucky that the one 1120S I have filed has shareholders with no foreign tax credit issues. Proconnect tends to be pretty on spot even if you have to use Lacerette to figure out how to get where you need to be. In the information section, the program asks if you need a 114 - it could also ask if you need K2 and K3.