I did not mean to offend you, but I guess I will just have to disagree with you. In my opinion, if it is your job to do something (including examining a 1040 and telling your client if it is accurate or not), you can't be telling your client it is wrong unless you really know what you are talking about.
For your future reference, there are several other things that could be on Line 7, including foreign earned income (with no W-2) and these other things that are in the instructions:
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i1040gi.pdf#page=21">https://www.irs.gov/pub/irs-pdf/i1040gi.pdf#pag...>
