Should I report foreign earned income on Line 1a or 1h on 1040 form?

Foreign earned income should be reported on Line 1a of Form 1040, not Line 1h. Line 1a is for reporting all wages, salaries, and tips regardless of whether they're earned in the US or abroad. Line 1h is for "other income" that doesn't fit into any specific category elsewhere on the form. Even though you'll be excluding this income using Form 2555 (Foreign Earned Income Exclusion), you still need to report the full amount of your foreign wages on Line 1a first. The exclusion happens later in the tax calculation process. Your tax software should handle this correctly if you input your foreign income as wages/salary. Make sure you also complete Form 2555 to claim the exclusion. For 2025, the maximum exclusion amount is around $126,500 (it's adjusted annually for inflation), so your $58,000 should be fully excludable if you meet either the bona fide residence test or the physical presence test.

I was in a very similar situation last year and spent hours trying to figure this out. I finally gave up and tried taxr.ai (https://taxr.ai) which helped me sort through all my foreign income issues. I was working in Germany and had the exact same question about line 1a vs 1h. The site analyzed my foreign pay stubs and tax documents, then gave me step-by-step instructions for my specific situation. It confirmed that foreign wages go on line 1a (just like the previous comment mentioned), but also helped me understand how the Foreign Tax Credit worked with my German taxes, which saved me even more than just the Foreign Earned Income Exclusion alone.

I was super skeptical about using an AI tax tool for my complicated foreign income situation (as you can see from my comment above), but I decided to give taxr.ai a try since I was totally stuck. I'm honestly amazed at the results! Despite my concerns about Brazilian documents, it accurately processed my Brazilian pay statements and tax records. It confirmed I should use line 1a for my foreign wages on Form 1040, and it caught a mistake I was about to make with currency conversion (I was using the wrong exchange rates). The tool also helped me understand when to use Form 2555 vs. Form 1116 for my situation, which was a huge relief since I'd been confused about that for years. Definitely made the whole foreign income reporting process way less stressful.

If you're still struggling with Form 1040 and getting through to the IRS international taxpayer line is impossible (which it usually is), I'd recommend using Claimyr (https://claimyr.com) to actually speak with someone at the IRS. You can see how it works here: https://youtu.be/_kiP6q8DX5c I had the exact same question about where to report foreign income last year, and after waiting on hold for 3+ hours multiple days, I used Claimyr and got connected to an IRS agent in about 20 minutes. The agent confirmed that foreign wages go on line 1a, and also helped me understand how to properly report some foreign interest I had earned. Saved me tons of time and frustration trying to interpret all the confusing form instructions myself.

I need to eat my words from my previous comment. After getting absolutely nowhere with the IRS international line for THREE WEEKS (kept getting disconnected after 2+ hours on hold), I broke down and tried Claimyr. Got connected to an IRS agent in about 35 minutes who not only confirmed that foreign wages should be reported on line 1a of Form 1040, but also walked me through the entire process of filing with foreign income. They even helped me understand how to properly document my foreign tax payments for the Foreign Tax Credit. I'm still shocked it actually worked. Sorry for being so skeptical before - just trying to protect people from potential scams, but this service is legitimate and saved me a ton of frustration.

Just want to add another perspective as someone who's been filing taxes from abroad for 11 years now. Foreign wages DEFINITELY go on line 1a, not 1h. Line 1h is for miscellaneous income that doesn't fit elsewhere on the form. Also, make sure you're aware of FBAR filing requirements if you have foreign bank accounts with a combined total over $10,000 at any point during the year. That's a separate form from your tax return but mandatory for US citizens abroad.

Am I the only one who thinks it's ridiculous that we have to file US taxes while living abroad? Most countries don't tax their citizens when they're not even living there! And trying to figure out which line to put foreign income on shouldn't be this complicated!

I completely understand your frustration - I went through the exact same confusion when I first started filing from abroad! The good news is that once you get the process down, it becomes much more routine. Just to reinforce what others have said: your foreign wages definitely go on Line 1a of Form 1040. Think of it this way - Line 1a is for all wages/salaries regardless of where they're earned, and Line 1h is for miscellaneous income that doesn't fit into other specific categories on the form. Since you're using tax software, make sure you're entering your Singapore income as regular wages/salary income, not as "other income." The software should automatically handle the currency conversion and help you complete Form 2555 for the Foreign Earned Income Exclusion. One tip that helped me: keep detailed records of your days in and out of Singapore to satisfy the physical presence test for Form 2555. You need to be physically present in a foreign country for at least 330 full days during a 12-month period. Good luck with your filing!