Income from international organization?

[jujigatame]

My wife is a US-based freelancer who has started taking some work from the UNDP, an international organization.  They say they will not provide a 1099 or any other tax forms.  How do we report this income?  Is it considered foreign earned?  Are there any special ramifications of earning this sort of income?

[KarenJ2]

It is not considered foreign earned income.  Whether wage income is foreign or US source depends on where you are when you earn the income.  If she lives in the US it is US source income.  She would report it as any other self-employment income in the self-employment section of TurboTax.