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My son had a foreign tax credit of less than 50 dollars and was able to efile and it was accepted by the IRS.  I think you only need an 1116 if you have a carryover or the amount is over $300 for a single filer or $600 for a married couple.  I will try to push through with efile since I don't need an 1116 and since my son was able to do it.