The main concept of a Foreign Tax Credit (FTC) is if you have taxable income that has been taxed by a foreign country, to receive a a credit for that tax that as paid. This is because you will be taxed again on that same income when you report it on your US tax return so you don't want to be double taxed.
Partnership distributions are usually return of capital and is not taxable income, unless there was no basis in your partnership account. Then it is taxable income.
in order for the IRS and Turbo Tax to recognize this as taxable income it must be reported on a tax form such as a 1099 DIV or on a K1. If reported as a distribution on a k1, then this isn't taxable income and you won't be able to claim a foreign tax credit on the distribution.
@jymyyl
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