How can I add a second foreign employer (no W-2) to my income tax form?

[ezraswife]

There doesn't seem to be a way to add an additional employer in the 'Wages & Income' section.

[pk]

@ezraswife , from your post I am not  sure :

(a) you are a US person

(b) that your tax home is in USA i.e. you live and work in the US

(c) if the foreign employer  has a IUS base 

Generally, if you a US person ( citizen/ GreenCard ) working  in the USA for a foreign employer ( with NO  local; office/ presence ), you show your income  on Schedule-C  --- sole proprietor/  contractor/ consultant  self-employed -- you are liable for Federal / State and FICA-SECA taxes.

If you are abroad ( US person as defined above ) again you enter  your incomes  just as if you are a  self-employed and utilizing the schedule-C and schedule-SE  ( as above ).  Whether you have multiple employers or you move from country to country ( and  with different  employers  or otherwise ), you still follow the same procedure.

Granted , my response is kind of general but  unless you provide more specifics ( your immigration status, whether your tax home is US or foreign etc. ) I cannot be more specific.   If your case is  one that is not of general  interest , then you are quite welcome to send me details  of your situation  and/or questions via PM  ( please no personally identifiable info ).

pk

[4230917mkh]

So if I am a US citizen paid by a foreign university and I go abroad two months a year to teach (pay no local taxes and no local bank account). Do I report what I am paid on a schedule C or a 4852 assuming there is no US presence of the entity. They wire funds to my US account.

[Vanessa A]

Schedule C or as Foreign Earned Income, not form 4852.  Form 4852 is for employees who's US employer did not issue a W-2 when they were required to.  Since the foreign university is not required to send you a W-2, form 4852 would not be appropriate.

Reporting on Schedule C, will require you to pay Self-Employment Taxes which are 15.3% which is the Medicare and Social Security Taxes. You will do this if the university does not exert control over the how, what and when you perform your job.  To include a Schedule C on your return using TurboTax, you would need to use TurboTax Home and Business or TurboTax Premium.  

How do I report income from self-employment?

If they do control how and what and where you teach, then you would be considered an employee and would report your income on line 1h of form 1040  You can do this by going through the foreign earned income section and answering the questions accurately. Since you are only abroad for 2 months, you would not qualify for earned income exclusion, however, if they do withhold taxes for the foreign country or you pay them directly to the foreign country, you may be able to take a foreign tax credit. 

To enter foreign earned income select the following:

1. Federal
2. Income
3. Less common Income
4. Foreign Earned Income and Exclusion

[4230917mkh]

This is an excellent answer--line 1h is definitely the way to go--and now I am struggling with form 2555--do I need to use it? and I only stay abroad 60 days a year with housing but not meals provided --do I have to add that--I'm trying to wade through the relevant publications to figure it out

[DaveF1006]

No, you do not need Form 2555. You would only use this if you were attempting to exclude your foreign income. Since you only spent 60 days abroad, you do not qualify for the exclusion.

[4230917mkh]

so they do not care if I pay for housing or the employer does?

[DaveF1006]

It depends. If your employer pays for your housing during a 60-day trip, it usually doesn't count as income to you. You don't have to report it.

1. If your employer pays the hotel/apartment directly, this is considered a non-taxable business expense for the company. 
2. If you pay and they reimburse you, you do not need to report this. just as long as you provide them with receipts. 
3. The only exception is if your employer gives you a flat "housing allowance" (e.g., $2,000/month) and doesn't require you to prove how you spent it, that cash becomes taxable wages and should be included in your total income.

[pk]

@ezraswife , generally agreeing with the excellent and expansive answers by my colleagues @Vanessa A  and @DaveF1006 , my only additional comment here is :

(a)  I think it is better to declare the " Foreign Source " income as Schedule-C  because  (1) a visiting professor  whom teaches a specific course  once a year is generally   equivalent to US J-1 visa ;  (2) a visiting professor , especially for a short two month sojourn  is unlikely to be classed as an employee if visiting the US  ( because employee implies  all the benefits associated  with employment , such as vacation,  40 hours of work, medical benefits, retirement etc., that are offered to all other employees; (3) Schedule-C allows for  Schedule-SE and adjustment of the 50% SE tax from Gross Income for the AGI computation.

(b) you did not mention which country we are dealing with  -- tax treaty consideration if any

(c) you also did not mention as to whom pays the travel expenses ---- a likely deduction, if paid from your own sources

(d) the fact that you are not paying any taxes to the host country  on your earnings from this stream strengthens the case that the host institution regards this as contract labor -- expensed  on their books.

that is my take on this 

Is there more one of us can do for you ?