The IRS does not have very clear guidelines whether you have to file a Form 1116 every year for the carryovers even though you do not have foreign taxes paid. However, you must file a Form 1116 for the year you initially file the foreign tax credit.
If I were you, without having paid any foreign taxes, I would still file the Form 1116 every year, with the carryforward amount, just to be safe.
I will suggest you to enter zero as foreign income and foreign taxes to see if the program will generate a Form 1116.
@SzamanNakota
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