I see that this can provide a way to enter the foreign tax credit, but not the foreign source dividend. It seems to me that each dummy Payer has to reflect the foreign dividend income, not just the foreign tax paid. This is because Form 1116 Part I requires dividend income by country. But in order to prevent double-counting of dividends, the Country B and C dividends have to be backed out of the Country A Payer. What am I missing?
