I have a client that in 2019 sold stock through ESPP. TP hasn't worked for employer for years. She lives overseas thus has no W-2s. It's listed on the 1099-B on the informational page, but not part of the 1099-B that goes to the IRS, it gives an amount for ordinary income. I've normally added this amount to the wages line, but where should it be placed when there is no W-2?