First year preparing client's return. Last year's CPA has "HTKO" on the form 1116 and an amount. Moved from passive into general income on the foreign tax credit. This year the client's dividend payments do not indicate HTKO anywhere, just some 'RIC,'but same foreign investments as last year. I've asked the client for last year's statement, but does anyone have experience with this? If it's as simple as the 1099 saying 'htko' then I get it, but I'm wondering why in 3 years of tax prep I've never seen that. Any help greatly appreciated.