Thanks @RobertB4444, based on the following language from the instructions I was planning to send the 2022 income tax return as the return for 2023 is not due yet.
“In the case of a certification year for which a return is not yet due, you filed a return for the most recent year for which a return was due.”
Then with the form 6116 submit the Spanish income tax return and finally submit the US 2023 income with the correct information for Spanish taxes (for the tax credit form 1116).
I guess I could just complete the Spanish return, not submit it, and use those numbers to complete the info in the 2023 US tax income return. Then ask submit form 8802 and complete the Spanish one.
But my question is, if I submit the 2023 tax return with the 8802 form, will that be considered sufficient for fulfill this requirement from the 8802 instructions:
“the foreign taxes paid were not imposed because you were a resident of the foreign country”
Thanks again
