I deducted foreign income taxes years ago instead of claiming the credit. Is it really still possible to amend after more than three years?
I am a U.S. person based in the UAE and found out that in an older year my adviser treated foreign taxes as an itemized deduction rather than using the foreign tax credit. The original return is well outside the normal three-year amendment window, but the credit would still produce a meaningful refund if the year can be reopened.
I keep hearing there is a special ten-year rule for switching from deduction to credit, but I have never used it in practice. Before I spend time rebuilding a very old file, I want to confirm whether that longer statute is real and whether it also covers corrections to previously claimed credits.
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