@Stsxoz , whereas general instruction for amendment of returns ( 1040 ) is NOT to file one if there is no change in Tax Liability, for form 1116 it is slightly different. This is because ( and only if, there is) foreign tax credit carry-over requires Schedule-B recognition --- i.e. reconciliation of unallowed foreign tax credit by category. Therefore , I would suggest that you file an amended return ( you are amending only category entry ) to rectify the error on form 1116 for the year 2022. There are probably NO tax changes , even for 2023. It is more of information correction. The reason for filing an amended return should be " Change in Category of income on form 1116" .
What country and what type of income are we talking about ?
Is there more I can do for you ?
