A different thread acknowledged that foreign tax withheld in excess of the treaty limitation with the taxing country is not eligible for credit. My understanding is that if foreign tax is instead taken as a deduction, this eligibility requirement does not apply so the entire foreign tax paid can be taken as a deduction instead of a credit even if it exceeded the treaty limitation. My question is: Can a credit can be taken for the eligible tax within the treaty limitation and also a deduction taken on schedule A line 6 (other taxes) for the amount taxed in excess of the treaty limitation?
