What if someone worked for a US company as an expat overseas in 2021 and received a bonus from the parent company in 2022 based on the 2021 performance overseas? Can the foreign tax credit be applied against the US Tax in 2022 even if no foreign tax was paid in 2022? Also there was no presence in the foreign country during 2022. And by the way, the normal compensation in 2018-2021 was also paid by the parent company and taxed by the foreign country in those years.
