If I have foreign income in two countries can I carry-forward (and use) the prior year unused credit in the lower tax jurisdiction?

[pk]

I am not sure I fully understand your situation  -- what I get from your post is that  (a) you have some unused  foreign tax credit from past years; (b) you have foreign income from country A and country B; (c) you have  paid taxes in country A and country B of  which country B may have lower tax rate than the USA on the same income.  Please confirm this is generally correct or  correct my error.

In such a situation , and when filing US tax return, as long as you have foreign income, you can use accumulated  foreign tax credit --  note  that TurboTax will compute  allowable foreign tax credit ( i.e. a credit against  US taxes on the same income ) based on a ratio of  foreign income  to world income.    Therefore I do not understand  your  question about "lower tax jurisdiction"  because while there is a  "kick-out" for high tax, the rest of taxes are treated the same i.e. there is no distinction between  tax rates of jurisdictions ( except for  above mentioned "high" ).

Hope this helps

[juliekenst128]

I wasn’t sure if the FTC could be used in aggregate vs keeping country A and country B. I’m moving from country A to country B and wasn’t sure if I could use Country A carryover for country B

[pk]

Hope the above answer has clarified that -- FTC is used in aggregate -- not country specific .