It doesn't matter; you can file your 2024 return before or after you file the amendment for last year. I'd file the 2024 return before doing the amendment, but you don't have to. How to Amend a Prior Year Tax Return
In order to carry back the extra foreign tax credit and claim an additional refund for last year, you'll need to have foreign source income
from last year that wasn't used for a credit.
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