itonewbie
Level 15

@HOPE2 wrote:

Hi to all, client has foreign earned income and a w-2 also should paper file for a reason


Individuals with compensation paid by an overseas employer and not reported on a W-2 are eligible for e-filing.  You will not be able to use that as the reason for filing on paper.


also, has not been 330 days abroad,  so no exclusions

If your client will meet the PPT in time and satisfy all the other requirements for claiming FEIE, you should extend the return.  If all the other requirements are met, except for PPT, your client could still qualify for FEIE by meeting the BFR test although that will mean extending the 2023 return until after the end of this year.  Of course, FTC without FEIE could be more tax efficient if your client is in a high-tax jurisdiction.


Is it ok to send client, just two pages of 1040 and for 8948 for IRS?

No


client is resident of Massachusetts, and should give it to him paper as well

In case you haven't reviewed and discussed with your client his/her MA tax residency and domicile, you may like to take a second look.  If your client will remain a MA tax resident while overseas (especially if your client is paid an expat or semi-expat package but without tax protection or equalization), you should help your client prepare for what might be an unexpected state tax liability because MA neither conforms to the IRC for FEIE nor allows a credit for foreign tax (except for taxes paid to Canada).

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Still an AllStar