Hi. My wife is living and working abroad now. She had to surrender her green card in 2023. We will elect to have her treated as a tax resident for 2023 and beyond. While we lived in the UK, we generated a lot of FTC carryover. However, virtually all of that was generated by UK taxation of my income. Now, I am living in the USA again. For 2023 and beyond, can we use the FTC carryovers to offset US tax obligations from her foreign income?
Thank you
