Thanks. At my prior year firm, we saw this often coming from people who used, for example, H&R block. Foreign tax credits are not generally understood well. If in the future the client needs to use those carryovers, I believe doing it the way you suggest obliterates them. That said, if you guys want to know how I can share. Not about fees for me and most other CPAs I've met. You know CPAs are obligated to do their best to report accurately.