No. You can’t skip carrying back your Foreign Tax Credits to 2023. The IRS requires you to follow a specific order: if you have extra credits in 2024, the law says you must apply them to the previous year (2023) first. Only after that can you carry any remaining credits forward to 2025 or 2026. If you ignore these in 2023, the IRS may disallow any future carryovers going forward.
I would recommend filing an amended 2025 return so that the previous year's carryovers are properly reported. This way the credits will be properly calculated by reporting the carryover amounts that should be applied in 2025 to determine your foreign tax credit for the year.
As a result, those carryovers will properly appear in your 2026 return going forward. As far as the adjustments, these are necessary because these are qualified dividends rather than ordinary dividends. Qualified dividends are taxed at the capital gains rates rather than ordinary income rates. If this occurs, your foreign tax credit is inflated, thinking this income is taxed at ordinary income rates.
As a result, your income from qualified dividends is adjusted downward to reflect the difference in the two income tax rates. TurboTax recognizes this fact and will automatically make that adjustment for you.
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