The requirements for TY 2025 are the same as TY 2024 with regard to the Form 1116 order.
The following is from TT's instructions to change the order:
"Procedure to Correct Form 1116 Order
To have the first copy of Form 1116 contain the largest line 24 amount, complete the following:
Unlink the foreign income from each copy of Form 1116 other than the copy with the largest line 24 amount. You may need to go to the Form 2555 Income Allocation Worksheet, Schedule K-1 Worksheet (Form 1041) or Schedule K-3 (Form 1065 and Form 1120-S), Interest Income Worksheet, or Dividend Income Worksheet to remove a link to Form 1116; or remove foreign income and tax manually entered on Form 1116 or the Form Foreign Tax Credit Computation Worksheet. If there are no manual entries or any prior year carryover amounts on either the Form 1116 or Form Foreign Tax Credit Computation Worksheet, the Form 1116 can be removed (see the Forms Menu) which will also remove the link to Form 1116 from the originating form (i.e. Schedule K-1 worksheet (Form 1041) or Schedule K-3 (Form 1065 and Form 1120-S), Interest Income worksheet, etc.).
Change the order of the Forms 1116 by re-linking or re-entering the information that was previously entered on this copy of Form 1116 to a new copy. Any foreign tax credit carryover amounts on the bottom of the associated Form Foreign Tax Credit Computation Worksheet must also be manually entered on this new Form 1116 copy or they will be lost.
After the above process is complete and the correct Form 1116 order is verified, the unused copies of Form 1116 should be removed (see the Forms Menu)."
