Foreign Tax carryback and carryover

[breakthroughVicky]

Do I have to carry back one year of unused foreign tax before I can carry forward of the remaining unused foreign tax to the next year when I have unused foreign tax this year? Can I skip carry back, and use unused foreign tax for carryover in the next years?

To carry back of unused foreign tax, do I have to amend the previous year's tax return?

[DaveF1006]

You can choose to carry forward the amounts. If you choose to carry back, you will need to amend your 2020 tax return.