I am a student and I worked outside the US for 3 months (for 2 summer internships). I was paid on a net tax basis - how should I declare my income?

You will need to report your gross wages as Foreign Earned Income. Then report the taxes you paid for the Foreign Tax Credit.

To enter this income, open your return and search for foreign income. Click the "Jump to" link in the search results, answer Yes to Did you Make any Money Outside the U.S.? and follow the on-screen instructions. See screenshot below - click to enlarge.

Follow the prompts to enter your non-US income. TurboTax will also ask about the Foreign Income Exclusion, which may apply since you worked outside the US to earn this income.

Also, since you paid non-US taxes, you may qualify for the Foreign Tax Credit. See the instructions below on how to determine your credit/deduction:

https://ttlc.intuit.com/replies/3302405

Additional Information

• Do I need to report foreign income?
• What qualifies for the Foreign Tax Credit?