If the UK tax return requires the US first - then the tax must be paid and a credit taken on the amendment. If filed the way that you suggest, it is nearly certain that a notice will be issued for the 2024 tax year and additional tax assessed, even if this didn't occur in the past. Updates to the matching systems the IRS used now look for data in that box, and this is not the correct way to adjust for income covered under a tax treaty.
The technically correct way is as I described previously, with the tax credit for income re-sourced by treaty. If the resident country requires the US return to show and report the income, the tax should be assessed to the US tax return, and then an amendment filed to claim the credit.
Alternately, an adjustment can be made to Other Income (in TurboTax this is done under Less Common Income, Miscellaneous Income) for a negative amount and then Form 8833, the Treaty Based Disclosure Form attached to the return explaining the position. Form 8833 isn't included in TurboTax but could be attached to a mailed return. This often communicates to the IRS enough information for them to determine that there would not be due so they don't pursue the issue further, but not always. Sometimes you will get an examiner who insists on the proper method of filing through tax credits- since depending on other factors in the return the result isn't always the same using the negative adjustment versus using the tax credit.
Acceptance of the return in the past isn't really the same as approval of the methods used, it just generally means the return didn't trigger selection for manual review.
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