How do you report foreign income earned by a resident alien (qualifies as a resident alien for the full calendar year as per Green card test) if the alien does not qualify for the exclusion? By how, I mean where on the 1040, which form do you use? Do you have to complete form 2555 if you do not qualify for the exclusion? Or do you report any foreign salary and self employment income under other income and any foreign tax paid on form 1116?