You are here:

Tax Law (Questions About Taxes)/Foreign Income and US taxes


I worked in Switzerland and earned about $11,000 in income for about 3 months in 2012.
I returned back to Los Angeles and went to school and worked as a teachers assistant and made about $3,000.
Do I need to report the income earned in Switzerland?
If so, what form do I need to include?
Aren't I excluded from reporting this on my federal return?


Thanks for your question.

As a U. S. citizen or resident you are subject to tax on your worldwide income regardless of source.  You were not present in a foreign country long enough to qualify for the foreign earned income credit, but you can take a foreign tax credit for any Swiss income taxes that you paid.

The income would be shown on line 7 of the 1040 even though you do not have a W-2.

Hope this helps.

John Stancil, CPA

Tax Law (Questions About Taxes)

All Answers

Answers by Expert:

Ask Experts


John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

FICPA, NATP, NCPE Fellowship, Lakeland Business Leaders

The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

©2016 All rights reserved.