where do I report foreign income?
My son worked in the US until August, 2008 and then moved to China to teach until June 2009. He was paid by a Chinese entity and does not expect to qualify for the foreign income exclusion. He was not given a W-2 or similar statement.
I understand he has to report the foreign income even without a W-2 but where does it get reported? Do we add the foreign income to the wages he earned in the US and report them all on 1040 line 7? Should I attach some kind of statement explaining why the total on line 7 does not equal the W-2s?