itonewbie
Level 15
You mentioned in your question that "The wage ***from*** foreign countries are not reported in the format, can we take some pretax deductions and derive the box 1 amount?"

The word "from" implies that it is compensation administered in China based on local tax law.  If the compensation was paid from China but shadow payroll is managed from the US (by competent international tax/payroll specialists), the W-2 should be correct and you wouldn't be asking the question.

Although similarly natured benefits may be provided outside the US, those plans more often than not do not conform to US tax law and regulations, which means they generally are subject to US tax in full.

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