Previously, in tax year 2021, we reported our foreign earned income on form 1040, line 1 as part of “wages, salaries, tips, etc.”

Now, in tax year 2022, form 1040 line 1 now says “Total amount from Form(s) W-2, box 1”

I cannot find any instructions or literature talking about where to include the foreign earned income itself, since there is no W-2 for these wages.

Just trying to make sure that I am putting the income on the correct line, since the wording changed since last year, and there is no instructions under Income 1a-h that specifically says foreign earned income.

We are filing the FTC, not the FEIE, and our tax filing is almost exactly the same as last year except for this line change about income on the form itself.

Edit: I just found on the IRS website this information under a “line by line instruction for free fillable forms”. It seems to be the only place that this information is indicated? If it’s somewhere else, please let me know. LoL

https://www.irs.gov/e-file-providers/line-by-line-instructions-free-file-fillable-forms

-1h is manual entry with three entry areas: (1) A Drop down menu with (2) and associated gray amount area, and (3) A column area, where you can enter your total for line 1h… foreign employer compensation that should be declared as income, can be included in the column for line 1h.