Foreign Tax Credit not applied from previous years

[sese]

Hi,

Want to confirm, if there are foreign Tax credits not applied from the previous years, we cannot use them/ 'carry over' this year if we didn't file the Form 1116 before (even if the income was coming purely from dividends (=Form 1099-DIV)). 

Thanks!

[DaveF1006]

According to the IRS, they state "If you claim the credit without filing Form 1116, you can't carry back or carry forward any unused foreign tax to or from years the carryovers were generated.".