I had an overseas assignment in 2005-2006. Foreign taxes were paid in 2006 but were not exhausted as a credit in that year. So carry over applied to 2007. Because of the way my overseas income was accounted for, some of it applied in 2007 as well. Now we come to 2008 and I have no foreign income, but there is still a carryover amount left from what was applied in 2006 and 2007. Can I claim this remaining carryover credit in 2008 with no foreign income? Form 1116 and Publication 514 seem to imply that I can't.