Deductions & credits

Hi pok, thanks for the answer. I'm just wondering though, what is this section to begin with? I mean, what is Simplified AMT Foreign Tax Credit Limitation??? Why is this important? In the case that I am not earning a huge amount, I assume AMT is not something to worry about, but I just don't really understand how it applies to FTC, and if I have foreign income in only the general category, WHY is it correct to choose the simplified method? I am feeling a bit lost about what this implies, and also how this will affect how I must fill out future returns as well. Thank you.