I stand corrected. I was thinking of the exclusion on line 21.
I revised my answer above to remove the incorrect information.
@samuvk - You do not have to attach Form W-2 if you didn't get one. There are many kinds of income that can be included on line 7 but do not come from a W-2. The IRS understands that. The statement on Form 1040 to "Attach Form(s) W-2" means to attach any W-2 forms that you received. It does not mean that you have to attach a W-2 for all the income on line 7.
