You can carry it back one year and forward 10 years before it expires. You cannot use it unless you have foreign income.
If you have any foreign business trips , the foreign workday wages count as foreign income. If you had a bonus in 2019 that related to your foreign assignment in Taiwan, you can source it by 2018 workdays. Or if you had any trailing payments in 2019 related to your foreign assignment, the trailing payments can be sourced on 2018 workdays.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
