If I understood you correctly you mean income tax for 2004 that you paid in 2005 after filing tax return for 2004. Is this correct?
First of all foreign taxes are not fully deductible. The deduction of foreign taxes in general is based on the following rules:
This is done to avoid double taxation for the same income.
In contrary, US income taxes for 2004 and 2005 are based on different income bases and there is no double taxation of the same income. Thus you paid $1139 for income in 2004 and because it is not related to the income in 2005, it should not be countable in 2005 tax calculation.