File a 2025 amended return that only reflects figures that have changed in a worksheet?

[laurag25]

I am amending 2023 and 2024 returns to reflect changes in foreign income that lead to changes in foreign tax credit carrovers. These must be updated on the foreign tax credit carryover worksheets in my already-filed 2025 return.  But the rule of thumb is not to file any worksheet information, so do I actually need to file a 2025 amended return, since only worksheets are affected by this updating? Is it sufficient to just keep a record of what has been changed on a worksheet in case of an audit? 

(Similar issue: when I submit my paper copies of my amended 2023 and 2024 (which will both include Table 1116 and Schedule B), do I need to include the foreign tax credit carryover worksheets?) 

[ThomasM125 · Accepted solution]

Yes, you do need to file the 2025 amended return. You don't need to include the worksheets, but the Form 1116 reports the carryover amounts, so you would need to file an amended return for any year the carryover amount changed. It will different in 2025 then what you entered on the original return because of the changes in the previous years.