Am glad you are sticking around sir. I've been following the thread but am not sure am clear about the conclusion. So let me ask the question for my benefit, if you dont mind that it is becoming redundant. My client earns foreign income and foreign pension is only item deducted before foreign income tax rate is applied.

I also was considering what to report, Gross Wages or Taxable Wages (Gross less pensions). I have searched instructions and publications and I have not found anything that gives me the explicit instruction to report anything such as Taxable Wages. 

So, do I understand that I must report Gross Wages, without regard to employee contribution to pension plan which is deducted before tax?

Thanks for your response, and am sorry that I am repeating what you probably already have answered. I appreciate what you do.