Review your entries for Forms 1099-DIV. This message may appear if there is a negative number entered.
If you enter Foreign Tax paid on a 1099-DIV (the amount appearing in Box 7 of your Form 1099-DIV), you then need to enter the amount of Foreign Income associated with that tax in the Foreign Tax Credit section.
Your 1099-Div statement should show the amount of Foreign Dividends you received, either as an amount or a % of total dividends.
Click this link for more info on Foreign Tax Reported on 1099-Div.
See this thread also for another discussion and solution regarding this topic area.
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