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In 2021 and earlier (PDF), line 1 of the 1040 form said "Wages, salaries, tips, etc. Attach Form(s) W-2". So I would include foreign earned income in that line (and then deduct it further down the form using FEIE), even though I was not provided with a W-2 from my foreign employer.

For 2022 (PDF), line 1 has been expanded into lines 1a to 1i. Line 1a now says "Total amount from Form(s) W-2, box 1 (see instructions)". This implies that I should not include the foreign income here, since it does not appear on any W-2 form. Where should I report this income on this year's form? The most likely line is 1h, "Other earned income (see instructions)", but the instructions do not include foreign income as one of the types to be included.

Some sources on the web suggest completing form 4852, but it seems to me that this is meant for US employers that should have provided a W-2 form but have not.

This other question was asked in 2021, before the change in the form, so is not applicable.

Also related (but about self-employment income): the correct place to report foreign income

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2 Answers 2

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I believe you would put it on line 1h, "Other earned income", since it is earned income that is not on a W-2. The instructions did not give an exhaustive list of what can be put here.

The 2022 Publication 54, Questions and Answers, Foreign Earned Income section contains many examples where they put the foreign income in line 1h.

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  • Thanks. Yes, those examples in Publication 54 make it seem like that's where IRS expects it to be included, so I think this is the correct answer.
    – Stephen Powell
    Apr 18 at 7:54
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You can include it on Schedule 1 Line 8z, if you're uncomfortable with reporting on line 1a. However, the instructions also say this:

Even if you don’t get a Form W-2, you must still report your earnings

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  • "Even if you don’t get a Form W-2, you must still report your earnings" – Yes, there's no doubt that this needs to be reported somewhere.
    – Stephen Powell
    Apr 18 at 7:50
  • Schedule 1 line 8z seems like a sensible place to put it, and has the advantage that there's a space to say what it is. But I think user102008's answer is probably the correct one.
    – Stephen Powell
    Apr 18 at 7:52
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    @StephenPowell it doesn't matter all that much, really. If you report it on 1a, or 1h, or 8z - it all comes down to the same thing. You might need to check your return to confirm that Schedule SE doesn't get generated for you (it may get triggered by any of them, depending on the software), so check carefully what you come up with in the end to make sure the numbers match. But as long as it is reported anywhere you should be fine.
    – littleadv
    Apr 18 at 7:52

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