I am in a similar situation where I have excess foreign tax credit from 2021 and 2022. For 2023, I had no foreign general category income but had foreign passive income in the form of a 1099-DIV. Are you saying that I don't need to file a form 1116 schedule B for the general category income for 2023 since I had no foreign income tax in the general category? And I would still retain the foreign tax credits for general category income from 2021 and 2022 without filing form 1116 schedule B in 2023? I am just afraid of losing the credits from 2021 and 2022 if I don't file a form 1116 schedule B every year.
