From 1116 line 15 asks line 7 which is the taxable income from sources outside of US. If I don't have any, then the rest of the foreign tax credit will be zero. In addition, it seems that the carried forward credit will never be used even I have a taxable foreign income because it only computes the foreign tax credit based on the foreign tax paid in the current tax year. So what good is the carry forward if I can not used it? They will all eventually expired after 10 years. Thank you for your input.