In general, the answer to this "carryback" question is "no" unless you have foreign tax credits from prior years.
In some circumstances, a taxpayer can elect to carry back excess foreign tax credits to the previous tax year. A refund of tax paid in the prior year could be a result of this carryback, if your foreign tax credit exceeded your tax liability for that prior tax year.
Click here for additional information on the Foreign Tax Credit.
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