Thank you so much Itonewbie for your response.  Apparently some of his work involved travelling to Europe while another are done remotely. He is reporting all income he received from Europe. 

Two problems at this time.  1. The foreign income is not flowing  to Form 1040 and

2. Should'nt he get credit for the income that was taxed by the foreign country if it is subject to US tax?

Unfortunately, I'm not sure what's the serious technical part of this I'm missing.  Any clarification would be greatly appreciated.