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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

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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.

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