@user17598634558 whereas your statements are correct but I take solace in :
(a) you must recognize all incomes in toto i.e. you have zero choice in this matter.
(b) there is nothing in the code ( despite AI comments ) that says you are required to recognize each and every deduction -- i.e. all deductions are disallowed unless specifically allowed by code. By extension there is nothing that says you must recognize the full quantum of foreign taxes paid. Clearly you cannot recognize more than paid ( perjury jurat ) but nothing prevents you from recognizing less ( perjury is still valid , because you indeed paid that lesser amount, you are just choosing not to recognize the rest). Is the IRS going to chase you for not recognizing all the Foreign Taxes Paid ? That makes no sense --yes ?
Is there more I can do for you ?
