if the FTC was of the passive category and $300 or less, no 1116 needed to be filed. but by not filing the form any carryover is lost. an 1116 must have been filed for other categories. if an 1116 was filed you can carry it forward 10 years or back one. again if an 1116 was filed in 2018 you must file one in 2019 even though no foreign income so it can be carried forward. failure to file the form results in the carry over being lost
if carried back to 2017 any unused becomes carry forward to 2019
were you a US citizen in 2017?
