# How to report foreign wages on line # 1 without W2?



## miky348 (Sep 23, 2010)

Hi,

My accountant is suggesting paper filing since efile requires EIN on W2, but my foreign employer doesn't have a EIN.

Is there a another IRS form to report foreign wages to appear on line # 1 of 1040?

Thanks.


----------



## Moulard (Feb 3, 2017)

I suggest you find yourself another accountant. One who realises that a foreign employer is not required to provide a W2 nor has requirement to get an EIN.

If you are paying someone, they should be familiar with the idea that most US tax software, and I assume professional tax filing software would be included in this, has a means to enter Foreign Employer Compensation in a format that is similar to a W2 but does not require one. 

It is similar so that income information from the forieng employer can readily consumed by the 1040, but that is all. Its not actually submitted with the tax return.


----------



## 255 (Sep 8, 2018)

@miky348 -- The 1040 instructions, for line 1, has this statement: "Even if you don’t get a Form W-2, you must still report your earnings on line 1." There are also exceptions to the requirement for an domestic employer to file a W-2. 

Personally, I have done a "paper filing," up until 2020 (using the free IRS "fillable" forms.) In 2020, I e-filed (primarily, to get my refund quicker.) Fortunately, I had access to "professional tax filing software," and I was able to input income for both W-2s & 1099s (that were never issued,) that fed to line 1 of the 1040 (in the case of the "phantom" W-2s,) without any problems. I echo @Moulard's recommendation! Cheers, 255


----------



## Moulard (Feb 3, 2017)

If you use the standard W2 form built into software it will be include if you efile. The FEC version is simply to aide data entry and in not included when you efile.

Not an issue if you simply PDF up the return and delete as relevant (I have done as much before I could efile)

Look for an option for Foreign Employer Compensation buried away somewhere in income... sometimes under wages, sometimes under other income from a UI perspective.


----------



## miky348 (Sep 23, 2010)

Moulard said:


> I suggest you find yourself another accountant. One who realises that a foreign employer is not required to provide a W2 nor has requirement to get an EIN.
> 
> If you are paying someone, they should be familiar with the idea that most US tax software, and I assume professional tax filing software would be included in this, has a means to enter Foreign Employer Compensation in a format that is similar to a W2 but does not require one.
> 
> It is similar so that income information from the forieng employer can readily consumed by the 1040, but that is all. Its not actually submitted with the tax return.


Thanks. Found the box under "Wages, Tips worksheet"


----------

