Schedule 3, Line 1 - Foreign Tax Credit

Some international tax paid is reported on Form 1065 Schedule K-3. To determine if a taxpayer’s K-3 is out-of-scope, refer to https://ta-nttc.tiny.us/Scope-Manual.
Foreign tax paid can either be claimed as a credit, entered (directly or indirectly) on Form 1116 and flowing to Schedule 3 Line 1, or as a deduction, entered on Schedule A Line 6 (“Other taxes”). The taxpayer must choose; the amount of foreign tax paid cannot be split between the credit and the deduction.
If total foreign tax paid EXCEEDS $300 ($600 if MFJ), claiming the credit is out-of-scope without International certification. (It requires completing a full Form 1116, out-of-scope). Tax-Aide normally uses only the simplified method of claiming the credit.)
When claiming a credit is out-of-scope, the taxpayer has two options:

Use a paid preparer or tax software to prepare the return, claiming the full credit on Schedule 3 Line 1.
Treat the entire amount of foreign taxes paid as an itemized deduction on line 6 of Schedule A, “Other taxes”, as described on page 79.

The Schedule A option has no value to the taxpayer unless they’re itemizing.
Note for CA returns: CA has no deduction for foreign tax, so this option has no value for the CA return.