Should IRA contribution be included in "other deductions" on Form 1116, Line 3b?

I made a $5000 contribution to my traditional IRA, and included it in my deductions on Form 1040, Line 32.

When I am filling out Form 1116 (Foreign Tax Credit), should I include this IRA deduction on Line 3b ("other deductions")?

I am having an extremely difficult time finding the answer to this question, and would be so grateful to anyone who can help!

You need to have a "reasonable basis" to take a position on your Return.  Consequently you will need to find code, regs & case law to support such positions.

A competent dual qualified US/UK tax adviser should be able to assist.

guya, I don't understand how this particular line could involve "taking a position."

I would think IRA deductions are typically included on this line, or they are not. It seems like a black and white thing.

In fact, I'm trying to avoid doing ANYTHING that requires taking a position, and simply want to do what the IRS expects.

If they see an IRA deduction on Form 1040, Line 32, do they expect to see it on Form 1116, Line 3b?

It doesn't make a huge difference in my refund, so I have no interest in going against the norm--I JUST WANT TO DO THE RIGHT THING.