IRS tax topic 856
If the foreign income taxes you claimed as a credit are refunded to you or otherwise reduced, you must file an amended return on Form 1040-X reporting the reduced foreign tax credit no later than the due date (with extensions) of your return for the year in which the foreign taxes were refunded or reduced.
so you have to amend 2021
form 1118-L is for corporations not individuals.
from form 1116 instructions page 4
Reporting requirements. If any of the above foreign tax
redeterminations occur after you file your tax return, and the
foreign tax redeterminations change the amount of U.S. tax
due for any tax year, you must generally file Form 1040-X,
Amended U.S. Individual Income Tax Return, or other
amended return, to notify the IRS so that your U.S. tax for the
year or years affected can be redetermined. If you have a
foreign tax redetermination that results in an increase in your
U.S. tax liability for any year, note in the explanation of
changes section of your amended tax return (for example,
Form 1040-X, Part III), “This amended return and Form 1116
are for a change in foreign tax credit that increases U.S. tax
liability.” Complete and attach to Form 1040-X (or other
amended return) a revised Form 1116 for the tax year(s)
affected and a statement that contains information sufficient
for the IRS to redetermine your U.S. tax liability. In some
cases, you may not have to file Form 1040-X or attach Form
1116. See Pub. 514 for more information, including
exceptions. An increase in your U.S. tax liability as a result of
a foreign tax redetermination is excepted from the general
statute of limitations against assessment and collection. See
sections 6501(c)(5) and 905(c)
