Here the instructions:
For each of the 5 tax years ending before the date of your expatriation, determine your total tax less any foreign tax credit. For 2024, use the amount shown on the 2024 Form 1040, line 24, less any amount reported on the 2024 Schedule 3 (Form 1040), line 1.
This does not make any sense. 1040 Line 24 already has the FTC subtracted. So according to the instructions, you would double count it, by subtracting it twice. If at all, it would make sense to add it back to line 24, to not suppress apparent tax liability by foreign taxes paid. That level of glaring mistakes in tax forms aren't that common, but I suppose 8854 is obscure enough that it never came up? How did others fill this out?
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