"Thanks a lot for the additional information.

I have already checked cases such as FBAR and 8938. His wife is unemployed, a homemaker with no kids or pension and income.

Abbreviations:

• PPT = Physical Presence Test
• FEIE = Foreign Earned Income Exclusion or Exemption (not sure which one)
• FTC = Foreign Tax Credit
• BFR = Bona Fide Resident

His wife is not eligible to get an ITIN at this time, as I checked based on ITIN instructions from the IRS. I also checked his residency in Massachusetts based on MA definition residency.

I have been working on his case for almost two weeks, addressing questions and providing answers about all the abbreviation words. Once again, thanks for the educational information; it has been very helpful.

Now, let's go back to my question:

I entered it on the 1040 worksheet line 1, but when I make a paper file, I only have 1040 pages one and two. For line 1h (Other earned income, see instructions), I have that number( FEI) but do not have any form that indicates this number for foreign earned income. In front of    "see instructions,' there is no explanation.

Is it okay to send the client just two pages of the 1040 and Form 8948 for the IRS?

The client is a resident of Massachusetts. Should I give it to him on paper as well? Does Massachusetts need any form like 8948, and should I attach the 1040 for it