So have you arrived at the conclusion that DS30 is incorrect and that a prior year tax return never has to be amended for a foreign tax refund? And that foreign tax refunds can just be offset against FTCs in future years. This is my first year filing taxes abroad in France. I expect that I might get a large tax refund in 2021 from France for taxes withheld from 2020 French paychecks, but I haven’t filed my 2020 French tax return yet. And even when I do file, I won’t know the exact refund amount until several months after filing when I get the tax assessment from the French government. But I want to file my U.S. tax return before the due date particularly since I will owe money to the U.S. this year and want to avoid penalties and interest. I plan to report the French taxes actually paid in 2020 on my U.S. tax return for calculation of the FTC.
