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@HOPE2 wrote:

His wife is not eligible to get an ITIN at this time, as I checked based on ITIN instructions from the IRS.

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Not sure why you are insisting his wife is not eligible for ITIN.  Suggest you read the instructions again.

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I also checked his residency in Massachusetts based on MA definition residency.

The point is not about checking but planning.  But what you do with your client is your call.

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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.

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Line 1h is not where your client's income from the business should be reported regardless of that foreign business' classification for US tax purposes.  Suggest you familiarize yourself with the international tax reporting and peripheral issues highlighted in the previous response or refer your client to a specialist as the exposure for both your client and you could be substantial.

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

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No