I think I agree with you, If you received a foreign income and have carryover from previous years, you should file Form 1116, even if taxes were not paid or accrued in that year. I still think there is a bug and my original question hasn't been answered. My solution to the problem is: to mark "paid" box in part 2 Form 1116 and input $0,00 or $1,00 (if there was not tax paid) in Foreign taxes paid or accrued (Taxes withheld at source on Interest-Line 8). This would let people E File the return. As I said, this bug is rare and appears in my case, where foreign income was received, but taxes were not paid or accrued. This should be fixed.
