Client is an expat living in the UK with foreign income of $27k and foreign taxes withheld of $3k.  Also has $11k of 1099 NEC income made from the US.

Form 1116 is only calculating a carryforward credit for all foreign taxes paid of $3k no credit for 2023. What could be the cause of this?  Could it be because there was just 1099 income in the US?  Client owes $800 for federal (I assume because did pay taxes on 1099 NEC income).

Would like to be able to fully explain to client why foreign credit did nothing for them this year.