Foreign Tac credit of a deceased taxpayer can be used by the heirs ?

Hello Dave !

 

 i read on the internet that the Foreign Tax Credits accumulated by a deceased taxpayer ( in this case my dad)  can be used by his estate or heirs.  I could not locate this information on the IRS website help page for  FTC.   If  this is true where do i enter the credit on my tax return as a heir ?  Thanks !