How do i know if i took the simplified limitation election eligibility before?

[TeresaM · Accepted solution]

Please check for Forms 1116 in your return for the year you wish to know. 
 

If you did make the simplified foreign tax limitation election for AMT in a previous year, there will be only one Form 1116 for each type of income. 
For example, if you only had foreign tax credit on wages in a prior year,  and you did make the simplified election, you would have only one Form 1116 for general limitation income.  

If you did not make the election, you would have 2 Forms 1116 for general limitation income in your return, one for regular tax and one for AMT.

[namirkhan]

Thank you!

Apparently I have never filed a 1116 before, and neither have I ever owed the AMT.