Where to input foreign income (not qualified for foreign earned income exclusion)

"One of my client had salary income from a foreign employer, and some self-empoyed foreign income in 2022."

From foreign employer?  Where was your client's employment base and where were services performed?

Self-employed foreign income?  How was the business structure (E.g. sole proprietorship, corporation, partnership)?  Where was the business located?  What was the nature of the business?  Where were the clients based?  Where were the services performed?

It's unusual for someone who has a foreign employer and foreign self-employed income to not take steps to ensure all the conditions for §911 could be met and FTC limitation would be maximized.  Just a bit curious.

If your client received salary income from a foreign employer and self-employment income from a foreign source, they should report these amounts on their US income tax return, even if they are not eligible for the foreign earned income exclusion.

Your client should report their foreign salary income on Line 1 of Form 1040, and their foreign self-employment income on Line 4 of Schedule SE (Self-Employment Tax).

In addition to these forms, your client may need to attach other forms and schedules to their tax return depending on the specifics of their situation. For example, if your client paid foreign taxes on their foreign income, they may be eligible to claim a foreign tax credit, which would require Form 1116.

If your client had foreign bank accounts or other foreign financial assets, they may also need to file additional forms such as the FBAR or Form 8938.

As always, it's important to consult with a tax professional or use tax preparation software to ensure that your client is correctly reporting their foreign income and meeting all relevant reporting requirements.